Rola systemu podatkowego przed, w trakcie i po kryzysie finansowym

Celem niniejszego artykułu jest podsumowanie najnowszych wyników badań analizujących rolę systemu podatkowego w kolejnych fazach kryzysu zapoczątkowanego w 2008 r. Przeprowadzona w opracowaniu analiza wskazuje, że jego rola ulegała istotnym zmianom: 1) przed wybuchem kryzysu stwarzał bodźce do takich zachowań podmiotów gospodarczych, które przyczyniały się do narastania nierównowagi leżącej u podstaw kryzysu; 2) po jego wybuchu wzrosło znaczenie stabilizacyjne systemu podatkowego: zarówno w obszarze oddziaływania tak zwanych automatycznych stabilizatorów, jak i dyskrecjonalnych zmian obciążeń podatkowych; 3) obecnie zmiany systemu podatkowego zmierzają w kierunku wsparcia procesu konsolidacji fiskalnej oczekiwanej w najbliższych latach w wielu gospodarkach rozwiniętych i w części krajów rozwijających się.

Geomorfologiczne uwarunkowania rozwoju sieci komunikacyjnej na obszarze młodoglacjalnym (zlewnia Perznicy, Pojezierze Drawskie

The aim of the studies in the Perznica River catchment were relief changes caused by the development of transportation infrastructure. This type of transformation is dependable on the state of economy and the settlements. The development of transportation network in the last two hundred years was examined through the analysis of archival cartographic materials – maps from the years 1789, 1855, 1877, 1935 – and the comparison with the situation from mid 1980s. The Perznica River catchment has an area of 249 km2 and it is located in north-western Poland in the central part of the Drawskie Lakeland macroregion, which belongs to the West Pomeranian Lakeland. The heterogeneous Perznica River catchment relief has a denivelation of 159 m and is within 60 and 219 m a.s.l. The study area is within the Parsęta River lobe. A number of subzones, whose morphological diversity and diversity of sediments lithofacies is mainly a reflection of areal deglaciation of the continental ice-sheet marginal zone, has been distinguished and these are: • subzone of the internal kame moraine – the undulated moraine upland, diversified by kame forms and kettle holes, • subzone of ice-free space forms – the uplands of kame plateaux, • subzone of melt-out lake basins – Lake Wielatowo basin with a characteristic collar ridge, • morphological levels of the northern Pomeranian sloping surface – mainly flat moraine uplands and small outwashes. The economic development of the Perznica River catchment advanced in close connection with the physical and geographical context, mainly with the relief, soils and hydrological conditions. As a result, the flat moraine uplands and marginal outflow plains, which were easiest to cultivate, have been developed and populated faster than any other. Since the early medieval period, large, compact villages, often centered around big estates, were emerging in those areas. In areas with a high relief energy–kame-melt moraines, ice-free space forms and ridges around melt-out lake basins–farming entered on a larger scale from the eighteenth century. Scattered settlements in those areas forced the creation of a dense access road network to farms and fields. In the case of anthropogenic forms of transportation with denivelation exceeding 1 m in the study area, road excavations are present for 37.3 km, road undercuttings for 43.8 km and road embankments for 38.7 km in total length. That gives a high ratio of density of such forms, equal to 2.1 km per km–2.