The ongoing discussion on inequalities in Poland focuses on household income. It ignores the scale of differences in labour productivity. In order to fill this gap, having combined national accounts and employment data we show that a narrow group of 7.2 million people working in non-financial and financial enterprises account for almost 60% of Polish GDP and 75% of income tax revenues and social security contributions from the private sector. This structure of the economy represents both an opportunity and a threat to growth prospects. Flows of new employees to the enterprise sector from micro-businesses of low productivity or agriculture can considerably increase their productivity. At the same time, however, large differences in productivity, leading to income disparities, create the temptation to tax productive entities more heavily in order to finance transfers to less productive ones, which in turn perpetuates the current structure of the economy.

The article deals with the system of EU own resources which is currently formed by traditional own resources, VAT-based resource and GNI-based resource. The system and its potential reform have been subject of scientific and political debates for many years. On 21 July 2020, the European Council agreed on the multiannual financial framework 2021-2027 and a specific recovery instrument Next Generation EU. The European Council conclusions also confirmed the need to reform the existing system and to introduce new own resources (e.g. resource based on non-recycled plastic waste). Therefore, this article aims to elaborate on the EU own resources and their future post-2020. The methods of description, analysis, comparison, and synthesis were used for writing this contribution. First, the current system of EU budget revenue is analysed. Second, reform efforts since the establishment of the High Level Group on Own Resources are described. Third, the European Commission’s original proposal from 2018 is compared to the European Council conclusions.

The paper examines legal disputes arising from the questionable implementation of article 205 of the Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax into the Czech legal order. The main aim of the paper is to find out whether the provisions resulting from that implementation are applicable, and if so under what conditions. Author draws conclusions mainly from case law of the Court of Justice of the European Union and Czech Supreme Administrative Court and uses analysis, synthesis and descriptive method.

This contribution deals with the non-profit sector, where the author primarily mentions the differences between private and public non-profit organizations. The author will focus mainly on issues related with the funding of a non-governmental non-profit organization including their possible participation in the national budget of the Czech Republic. The author will also deal with the position of a non-governmental non-profit organization as a subject of law, which in the theory of financial law and specifically in the subsector of tax law “occupies” the position of a public benefit taxpayer [Law on income tax, Section 17a]. The main aim of the contribution is to use graphs and data to define which resources a non-governmental non-profit organization uses for its existence. In the last part of the article, the author using methods of comparison and deduction use states specific example of a non-governmental non-profit organization and its participation in the budget of the Czech Republic.

The article analyses taxes on digital services adopted in the United Kingdom, France, Austria, and Italy. The article tries to identify the architectural features of these taxes that could conflict with obligations according to international tax treaties and EU laws. The article also presents OECD “Unified Approach” which is based on multilateral agreement. The main hypothesis of the article is that this approach represents a better solution for the taxation of digital services than unilateral national taxation of digital services. In the presented analyses, mainly horizontal comparative method, method of logical analysis and synthesis are employed.

The paper is focused on the field of real property taxation in Slovakia, from a legal-budgetary point of view, at the local level (the City of Košice). The scientific goal of the paper is to assess the development in the total revenue, tax revenue and revenue from real property taxation in component-wise structure (revenue from the taxation of land, buildings and flats and non-residential premises) within the period from 2005 to 2019, as well as the search for causal relations between legislation and reported revenue. Within the first stage of targeted research; the authors applied standard scientific methods and procedures, namely the study and analysis of legislation (selected laws and generally binding regulations), the database of available and requested numerical data and information, which were provided by the selected subject of local self-government - the City of Košice; in the second stage of targeted research the authors created through abstraction, comparison, induction and deduction their own results and conclusions, which are presented in this paper in textual and graphical forms.