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Autor	Małgorzata Hybka
Tytuł	Regionalna pomoc publiczna w formie dodatku inwestycyjnego dla przedsiębiorstw w Niemczech
Title	Regional state aid in the form of investment premium for enterprises in Germany
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Abstrakt	The aim of this article is to characterize the conditions of awarding and payment of investment premium for enterprises located in Eastern Germany. This form of state aid is granted to support initial investment projects in the production-related, accommodation services and manufacturing industry. The article describes enterprises entitled to investment premium, its rates and fiscal consequences. In addition it indicates selected analysis evaluating economic implications of the investment premium.
Abstract
Cytowanie	Hybka M. (2013) Regionalna pomoc publiczna w formie dodatku inwestycyjnego dla przedsiębiorstw w Niemczech.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 103: 5-15
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Pełny tekst	EIOGZ_2013_n103_s5.pdf

Autor	Małgorzata Hybka
Tytuł	Schematy optymalizacji podatkowej europejskich struktur holdingowych
Title	Tax Optimization Schemes of the European Holding Structures
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Abstract	The aim of the article is to demonstrate the tax optimization possibilities that may be used by holding companies. The author presents the factors taken into account by the choice of holding company location, and characterizes two of the most attractive holding regimes – the Dutch and Cyprus ones. The article presents three tax optimal holding structures, most often applied. Moreover, it contains an analysis of the American and German foreign direct investment in holding companies by countries.
Cytowanie	Hybka M. (2012) Schematy optymalizacji podatkowej europejskich struktur holdingowych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 97: 263-275
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Pełny tekst	EIOGZ_2012_n97_s263.pdf

Autor	Małgorzata Hybka
Tytuł	Władztwo podatkowe i jego wpływ na strukturę dochodów budżetowych gmin w Niemczech
Title	TAX GOVERNMENT AND ITS INFLUENCE OF THE STRUCTURE OF BUDGET INCOMES OF COMMUNITIES IN GERMANY
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Abstract	German communities belong to the administrative structure of the Länder and are subject to their supervision. However, the article 28 of The German Constitution guarantees the municipalities in this country local autonomy by granting them the right to manage all their affairs on their own responsibility. The right of self-government also includes responsibility for financial matters. The basic aim of this article is to present the scope of municipal tax autonomy and its influence on the structure of incomes collected by local-governments in Germany. The author emphasizes among other things the fact, that there exist considerable differences in the incomes sources between the former East and West Germany. The revenues of West German municipalities are composed mainly of taxes, fees and contributions, while the basic source of revenue for eastern communities are the federal and state grants
Cytowanie	Hybka M. (2008) Władztwo podatkowe i jego wpływ na strukturę dochodów budżetowych gmin w Niemczech.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 65: 231-241
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Pełny tekst	EIOGZ_2008_n65_s231.pdf