@ARTICLE{Kulczycka_Joanna_Financial_2007,
 author={Kulczycka, Joanna and Lisowski, Robert},
 number={No 4},
 pages={149-160},
 journal={Gospodarka Surowcami Mineralnymi - Mineral Resources Management},
 howpublished={online},
 year={2007},
 publisher={Komitet Zrównoważonej Gospodarki Surowcami Mineralnymi PAN},
 publisher={Instytut Gospodarki Surowcami Mineralnymi i Energią PAN},
 abstract={This article presents the problems ofenterprise taxation in selected countries ofthe world with special focus on enterprises in the mining sector. The article first discusses taxes and charges incurred by enterprises of all sectors divided into real and nominal taxes. It presents statistical data concerning the nominal rate of corporate income tax (CIT), real rate of interest due to taxes on profits, real rate of interest due to labour taxes and social insurance taxes as well as the real rate of interest due to other reasons in selected countries of Europe, Asia, both Americas, Africa and Australia. According to the aim of this article the selection relates to the countries where the mining sector is developed. The summary pertains to the problem of synchronization of corporate income tax rates in the European Union. Both arguments for and against such solution are presented in short. The second part is devoted to enterprises in the mining sector, as there are other financial charges, e.g. mining royalties, with different than taxes function. The article presents general ways and kinds of calculating mining royalties and manners for calculating them in selected countries of the world. It has been exemplified by the mining royalties calculation system in Estonia. As far as Poland is concerned, system ofmining royalties as well as mining royalties incurred by KGHM Polska Miedź S.A. were presented.},
 title={Financial charges of enterprises in the mining sector},
 URL={http://journals.pan.pl/Content/133741/PDF/16_GSM_23_4_2007_Kulczycka_Financial.pdf},
 keywords={Corporate taxes, labour tax and contributions, royalty, competitiveness, globalisation},
}