The general purpose of the work was to assess the development of the organic food market in Poland and to indicate the reasons for the limited development of this market from the marketing point of view. To carry out the research, a survey has been conducted on a sample of consumers to check the attitude of Polish consumers to organic food and to the marketing elements associated with this food. Consumers’ knowledge about this food in Poland and shopping habits have also been examined. The reasons for the limited development of this market in Poland have also been diagnosed. The survey conducted on a sample of consumers shows that almost all the people (94%) have heard about organic food but the reason for the lack of interest in organic food by the consumer is ignorance about its labeling (20%) and high prices (48%). The research has been made on 1159 customers from Silesian Voivodeship. In selection, the snowball method has been used as a selection method, then the statistical analyze has been made with using Excel.

Aim: Pursuing sustainable development justifies incurring expenditure in the field of environmental protection because the state’s active fiscal policy is an essential determinant of achieving sustainable development goals. The distribution of public funds should depend on the efficiency of their use. The purpose of the research procedure is (1) to analyze the structure of environmental protection expenditure of the general government in the European Union and the individual member states; (2) to assess the efficiency of environmental protection expenditure of the general government in the implementation of sustainable development goals in waste management. Methods: The study uses linear regression with regression confidence bounds. The indicator chosen to assess the efficiency of expenditure was the Recycling rate of municipal waste (SDG_11_60). Results: The structure of environmental protection expenditure of the general government in most member states in 2012–2021 was stable, which may result from the adopted national environmental policies or internal conditions of a given country. Waste management expenditure dominates the structure of environmental protection expenditure of the general government in many countries. The analysis of the efficiency of environmental protection expenditure of the general government in waste management confirmed its efficiency in a significant number of states. Conclusions: The research procedure indicated that positive relations between general spending on the environment and achieving sustainable goals can be confirmed. Unfortunately, there is a problem with data consistency of various indicators measuring sustainable goals. Therefore, extending such research to a multiple factor case, for example, can be difficult.

The purpose of this article is to present and assess the impact of a standard VAT rate on fiscal revenues of the European Union Member States. The article follows the method of economic statistical analysis and offers a review of available literature on the subject. The basic VAT rates of the European Union countries are presented, compared and correlated with tax revenues related to consumption taxes in the years 2005–2019. These years were chosen for analysis because of the biggest European Union enlargement which took place during 2004. A statistical analysis was conducted. The data of a correlation coefficient for each country and the dynamics indicators were calculated. The results of the statistical analysis for Member States were interpreted. The article assesses the relationship between the standard VAT rate and the share of consumption tax revenues in GDP.

The European Green Deal and the concept of sustainable development require farmers to significantly reduce the amount plant protection products (including pesticides) used on their farms. Reducing the use of these measures is the key element of a few goals of sustainable development. What role can taxes play in this respect? Can they contribute to changing the behavior of farmers? These questions became an inspiration to conduct a study, the aim of which will be to check the relationship between VAT rates on plant protection products and fertilizers and the dynamics of the amounts purchased in all European Union countries. Data for analysis were obtained from the European Commission and international reports on agriculture. A statistical analysis was performed involving the study of the distribution of variables, calculation of correlation indicators and dynamics. During the analyzes, the Statistica program and an Excel spreadsheet were used. Most European Union countries apply preferential VAT rates for mineral fertilizers. The analysis of the dynamics of sold pesticides showed a downward trend in most European Union countries. Europejski Zielony Ład oraz koncepcja zrównoważonego rozwoju wymagają od rolników znacznego zmniejszenia ilości środków ochrony roślin (w tym pestycydów) używanych w swoich gospodarstwach rolnych. Zmniejszenie stosowania tych środków jest kluczowym elementem kilku celów zrównoważonego rozwoju. Jaką rolę w tym aspekcie mogą odgrywać podatki? Czy mogą one się przyczynić do zmiany zachowań rolników? Te pytania stały się inspiracją do przeprowadzenia badania, którego celem będzie sprawdzenie zależności pomiędzy stawkami podatku VAT na środki ochrony roślin i nawozy mineralne oraz dynamiką zakupywanych ilości tych środków we wszystkich krajach Unii Europejskiej. Dane do analizy pozyskano ze strony Komisji Europejskiej oraz międzynarodowych raportów dotyczących rolnictwa. Przeprowadzono analizę statystyczną polegającą na badaniu rozkładu zmiennych, obliczeniu wskaźników korelacji oraz dynamiki. Podczas analiz wykorzystano program Statistica i arkusz Excel. Większość krajów Unii Europejskiej stosuje stawki preferencyjne podatku VAT na nawozy mineralne. Analiza dynamiki sprzedawanych pestycydów wykazała w większości krajów Unii Europejskiej trend spadkowy.

Celem niniejszej pracy jest ocena znaczenia wpływów z tytułu podatku rolnego w dochodach własnych gmin w Polsce. Próba badawcza została podzielona na gminy miejskie, wiejskie i miejsko-wiejskie. Okres badawczy przyjęty do badań to lata 1995–2023. Podjęto próbę określenia roli tego podatku w dochodach własnych gmin o różnej charakterystyce geograficznej i społecznej. W przeglądzie literatury omówiono istotę oraz historię wprowadzenia tego podatku w Polsce. Zastosowaną metodą badawczą w artykule jest analiza literatury przedmiotu oraz analiza statystyczna wskaźników struktury i tempa zmian.