scholarly journals Opodatkowanie kryptowalut w wybranych krajach świata

2021 ◽  
pp. 51-69
Author(s):  
Maciej Szczepkowski

Like any innovation, a virtual currency raises the question whether national tax systems are prepared for it. As a part of this study, the current areas of research that academics deal with in the context of the cryptocurrency market in Poland and in the world are presented. In addition, the issues of taxation of cryptocurrency transactions in developed countries, such as Germany, the United States and Japan according to the legal status for the fiscal year 2021, are discussed. The article also presents a summary of the most important solutions in force from 2019 regarding the taxation of cryptocurrencies in the field of income tax in Poland. The study is based on current literature and tax acts.

1974 ◽  
Vol 70 ◽  
pp. 23-37

The world economic position and prospects have worsened further in the last three months. In the United States and Japan, in particular, recessionary conditions are proving to be more marked and more prolonged than we had expected, and it looks as though by the end of the year all the major industrial countries, with the possible exception of France, will have experienced at least one quarter in which output has fallen or at best shown no appreciable rise. The other developed countries have fared better, but we no longer expect there to be any growth of output in the OECD area either in the second half of the year or in the year as a whole. In 1975 the position should be rather better, at least by the second half. We expect OECD countries' aggregate GNP to grow by about 2 per cent year-on-year and nearly 3 per cent between the fourth quarters of 1974 and 1975.


1979 ◽  
Vol 9 (4) ◽  
pp. 27-30
Author(s):  
Man Singh Das

The phenomenon popularly known as brain drain has attracted growing concern in the United States and abroad (Tulsa Daily World, 1967; Committee on Manpower... 1967; Asian Student, 1968a: 3; 1968b: 1; 1969: 3; Institute of Applied Manpower . . . 1968; U. S. Congress, 1968; Gardiner, 1968: 194-202; Bechhofer, 1969: 1-71; Committee on the International Migration . . . 1970). The notion has been expressed that the poor countries of the world are being deprived of their talent and robbed of their human resources by the exchange of scholars and students which goes on between nations (U.S. Congress, 1968: 16-25; Mondale, 1967a: 24-6; 1967b: 67-9). Implicit is the idea that many students from these less developed countries go to the more highly developed and industrialized countries for study and decide not to return to their homeland.


PEDIATRICS ◽  
1970 ◽  
Vol 46 (1) ◽  
pp. 145-152
Author(s):  
L. J. Filer ◽  
Lewis A. Barness ◽  
Richard B. Goldbloom ◽  
Malcolm A. Holliday ◽  
Robert W. Miller ◽  
...  

Workers in the pediatric field have recognized that undernutrition is of major importance in developing countries around the world and have expressed interest in the extent to which efforts have been made in the United States to deal with this problem. This report attempts to bring together information from a wide variety of sources and to summarize the considerable efforts that have been made in dealing with these problems of undernutrition. It may provide a basis for future planning and involvement on the part of those concerned with solutions for the food problems abroad as well as the application of experience with them to situations in this country. The vital importance of nutrition was forcefully described by the President's Science Advisory Committee in its 1968 report on the "World Food Problem." The principal findings and conclusions reached were stated as follows: 1. the scale, severity, and duration of the world food problem are so great that a massive, long-range, innovative effort unprecedented in human history will be required to master it; 2. the solution of the problem that will exist after about 1985 demands that programs of family planning and population control be initiated now. The food supply is critical for the immediate future; 3. food supply is directly related to agricultural development and, in turn, agricultural development and overall economic development are critically interdependent in the hungry countries; and 4. a strategy for attacking the world food problem will, of necessity, encompass the entire foreign economic assistance effort of the United States in concert with other developed countries, voluntary institutions, and international organizations.


Author(s):  
Alberto Panerai

Several reasons recently lead to a dramatic increase in the use of opiate analgesics all over the world. Italy has always been a Country where opiates were prescribed less than in other Countries, even those incorrectly called “under-developed Countries”. The reason has to be searched in cultural, regulatory (detention, transport) factors, as well in the caution of practitioners for the side effects of opiates or the fear of inducing addiction. Recently rules have become easier also in Italy and here, aswell as abroad, mainly in the United States, the use of opiates has been rapidly increasing. However, the enthusiasm was followed by several serious doubts that are prompting a reversal of this trend. At present, the suggestion is to use opiates, but to pay a lot of attention to when use them and in which patients. Moreover, this “social” caution, was matched by the observation of a number of problems before unknown that make the use of opiates more difficult than it was previously thought.


1944 ◽  
Vol 38 (2) ◽  
pp. 325-330
Author(s):  
Roy G. Blakey ◽  
Gladys C. Blakey

The Revenue Act of 1943 will be remembered not only as the first one in history to be vetoed by the President, but also as the cause of an outburst in Congress against the executive capable of affecting the fortunes of the Democratic party in the 1944 elections. The significance of this last act in the drama (to date) may be clarified if we review the fiscal situation of the United States at the time, the Administration's tax proposals, and the revenue legislation actually resulting.In January, 1943, the President's budget message estimated expenditures of $100 billion for the fiscal year ending June 30, 1944. Tax revenues for the same period were estimated at $35 billion. The President made three recommendations: (1) raise $16 billion in new tax revenue, or savings, or both, (2) simplify the income tax, and (3) put taxes on a pay-as-you-go basis. In the summer and fall of 1943, Congress enacted legislation to carry out certain parts of the last two proposals. Public discussion had forced on it some consideration of collecting taxes currently.


2013 ◽  
Vol 869-870 ◽  
pp. 1024-1028
Author(s):  
De Fa Cai ◽  
Pei Xin Shi ◽  
Ting Xue

Currently, the global warming becomes serious and has become the crisis and challenge of all the world. Low carbon economy is the best mode of coping with the global warming and realizing sustainable development of economy and society. At present, The United States is still in the first place of greenhouse gas are worth of using for reference in developed countries. At present, the United States is still the biggest country that exhausts greenhouse gases, such as CO2;however, carbon emissions in China can not be ignored. Recent research indicates that it is valuable to learn from developed countries carbon or energy taxes policy.


1962 ◽  
Vol 15 (1) ◽  
pp. 91-107 ◽  
Author(s):  
Charles Windle ◽  
T. R. Vallance

There are many means employed by the United States to maintain and advance its position throughout the world during the current period of bipolar conflict. The most conspicuous of these are subsumed under what is known as the Mutual Security Program. Nearly half of the approximately $4 billion budgeted during fiscal year 1962 for mutual security went into military assistance. Of this, about $125 million was devoted to the training of foreign military personnel. This Military Assistance Training Program, including the training of foreigners in the United States and that administered overseas by Military Assistance Advisory Groups (MAAG's), missions, overseas commands, and third countries, constitutes by far the largest effort the world has known on the part of one country to educate and train citizens of others. The number of foreigners given military assistance training in the United States each year—about 16,500 in 1960—exceeds the number trained here under the Fulbright, Smith-Mundt, and Agency for International Development (AID) programs combined.


2006 ◽  
Vol 100 (3) ◽  
pp. 649-663 ◽  
Author(s):  
David J. Bederman

The domestic and international legal status of warships and military aircraft submerged in United States waters or in international waters has been quite contentious of late. It has resulted in some notable litigation in U.S. courts, a presidential statement on U.S. policy, official lodgings of positions by foreign governments with the United States, a proposed international convention drafted by the United Nations Educational, Scientific and Cultural Organization (UNESCO), and other developments that have previously received notice in the pages of this Journal. In a somewhat surprising turn, Congress, in October 2004, adopted as part of the National Defense Authorization Act for Fiscal Year 2005 a set of provisions known as the Sunken Military Craft Act (SMCA). This essay briefly traces the trajectory of developments in this sector of international law, analyzes the provisions of the SMCA, and offers a critique of the underlying policy and legal assumptions of that statute in light of those developments.


Author(s):  
Marina E. Trigubenko ◽  
◽  
Tatiana V. Lezhenina ◽  

During the 8 years of the DPRK leadership, Kim Jong-un has been trying to position himself as a major reformer of the economy and the main military strategist in the development of the production of the latest intercontinental missiles directed towards the United States. Kim Jong-un presented the economic program for the first time at the VII Congress of the Labor Party of Korea in 2016 in the format of the three main tasks of the first five-year plan for 2016-2020. Tasks. To summarize Kim Jong-un's innovations in economic development and prove that they will be effective in the context of expanding trade and economic cooperation between the DPRK and China, Russia, as well as reducing the US sanctions policy against the DPRK. Methodology. The use of methods of scientific knowledge of the reformation of the economy of less developed countries. Results. The scale of economic innovations of Kim Jong-un and the influence of the legacy left by Kim Il-sung and Kim Jong-il from the position of national ideology are proved to be self-reliant (Juche), which complicates and slows down the transition of North Korea to the number of democratically developed countries of the world, political and trade-economic DPRK cooperation with the Republic of Korea. Findings. Today, China has always been and remains the main military-political ally and economic partner of the DPRK. Sino-US relations have become much more complicated as a result of the trade war and US accusations of concealing by China the real reasons for the appearance and spread of COVID-19 all over the world. The DPRK's economic relations with the United States do not develop after direct contact in 2019 of Donald Trump with Kim Jong-un. External and internal threats and risks in the use of innovations remain.


Free Traders ◽  
2019 ◽  
pp. 1-31
Author(s):  
Malcolm Fairbrother

This chapter summarizes the main themes of this book, and the theory it proposes of why the governments of so many nations around the world decided to globalize their economies in the late 20th century. The book asks whether the foundations of globalization were democratic, in the sense that politicians’ decisions derived from public opinion and electoral incentives, and also whether globalization as based on mainstream economic ideas. As shown by the cases of Canada, Mexico, and the United States, and the ways they established free trade in North America, the book shows that globalization has been more of an elite than a democratic project, and one based on folk economics rather than expert ideas. Business has been the motor force in developed countries; in developing countries, states have acted more autonomously from domestic business, but they have been more subject to pressure from international financial institutions.


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