Article 2026
Authors / editors: Paulina Jachimowicz-Jankowska
Published in: Acta Iuris Stetinensis
The permanent and continuous deterioration of the natural environment requires active responding to these phenomena on the part of public authorities. Any activity involving the appropriate management of environmental protection processes is part of the framework of the state’s g…
DOI: 10.18276/ais.2026.58-04 · ISSN: 2083-4373
Monograph 2024
Authors / editors: Michał Prusinowski
Published in: Rozprawy i Studia
“Redistribution and the Rise of Economic Inequality in the United States from 1970 to 2020”
The monograph presents a comprehensive analysis of the role of redistribution policies in shaping economic inequality in the United States between 1970 and 2020. The aim of the study was …
DOI: 10.18276/978-83-7972-868-8 · ISBN: 978-83-7972-867-1 · ISSN: 0860-2751
Article 2018
Authors / editors: Agnieszka Paluch-Dybek
Published in: Współczesne Problemy Ekonomiczne
Taxes are the essential part of state budget. State budget is the main tool of fiscal policy in every country. It is the most important part of the government, whose primary function is to finance public goods. Every natural person is obliged to pay taxes, they are collected non-…
DOI: 10.18276/wpe.2018.18-06 · ISSN: 2081-9579
Article 2018
Authors / editors: Aurelia Bajerska, Mateusz Czerwiński
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The purpose of the study was to assess the validity of solutions introduced under the Act dated 27 October 2017 amending the act on local taxes and fees.
Design/methodology/approach – Mainly literature study and analysis of normative acts were used. Subject was inspire…
DOI: 10.18276/frfu.2018.92-37 · ISSN: 2450-7741
Article 2017
Authors / editors: Paweł Felis
Published in: Współczesne Finanse
Purpose – An attempt to provide a systemic approach to the possibility of rationalizing local taxes. Research methodology – theoretical-practical study.
Findings – The reform of local taxes should be based on to the theory of optimal taxation and consider the postulates of local…
DOI: 10.18276/wf.2017.1-01 · ISSN: 2544-199X
Article 2017
Authors / editors: Katarzyna Kocoń
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
The purpose of this article is to analyse and assess legal, tax and financial aspects of revenues from and costs of funding by the use of social lending Methodology of the study: the study is based on an analysis of documents from Kokos.pl in terms of procedures and principles fo…
DOI: 10.18276/frfu.2017.88/2-07 · ISSN: 2450-7741
Article 2017
Authors / editors: Robert Sobków
Published in: Ekonomiczne Problemy Usług
The work is theoretical in nature. It examines the effect of income tax on inflationary profits on full cost accounting of a company. The results of the analysis indicate the need to take this cash expenditure into account when calculating the full cost of manufacturing operation…
DOI: 10.18276/epu.2017.127-24 · ISSN: 1896-382X
Article 2017
Authors / editors: Michał Piechocki
Published in: Ekonomiczne Problemy Usług
The purpose of this article is to present current problem for entrepreneurs to provide required compatibility analysis of the transaction between the subsidiary companies. The main thesis assumes, that the legal regulations, which came into force on Ith January 2017, create extr…
DOI: 10.18276/epu.2017.127-19 · ISSN: 1896-382X
Article 2017
Authors / editors: Wawrzyniec Czubak, Paweł Krysztofiak, Norbert Szalaty
Published in: Ekonomiczne Problemy Usług
Realization of national and UE agricultural policy, exemplified by mechanisms like taxes and direct payments, is extremely important from pint of view functioning Polish agriculture and its competitiveness. Direct payments constitute an increasing part of farm incomes and partici…
DOI: 10.18276/epu.2017.127-08 · ISSN: 1896-382X
Article 2017
Authors / editors: Dariusz Pauch
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – the purpose of the discussion is an indication of the instruments for reduction the tax gap in VAT tax. Design/methodology/approach – the basis of analysis is literature of the subject, legal acts and documents of the Ministry of Finance, as well as statistical data. Fi…
DOI: 10.18276/frfu.2017.88/2-18 · ISSN: 2450-7741
Article 2017
Authors / editors: Waldemar Szymański
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – the ability to search and use of factors of production and the creation of efficient structures for the management of organization are the competitive advantage of enterprises in the knowledge economy. One of the factors of innovation These activities is, which are the …
DOI: 10.18276/frfu.2017.90-08 · ISSN: 2450-7741
Article 2016
Authors / editors: Beata Zofia Filipiak
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – Assessment of the possibilities and the use of fiscal instruments by the municipality and determine the current and potential impact of the use of these instruments from the point of view of the budget. Design/methodology/approach – The study group used conventional met…
DOI: 10.18276/frfu.2016.5.83/1-16 · ISSN: 2450-7741
Article 2016
Authors / editors: Jolanta Iwin-Garzyńska
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The aim of the study is to present the essence of tax optimization with regard to proposals for changes in the Tax Code relating to the clause against tax evasion. Design/methodology/approach – The following research methods were used in the study of the sources, docume…
DOI: 10.18276/frfu.2016.5.83/1-09 · ISSN: 2450-7741
Article 2016
Authors / editors: Łukasz Dubiński
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Legal safety and certainty are an essential element of the rule of law. This article aims to explore the basic institutions of Polish law created for the protection of those values. In this article there is also a presentation of risks associated with the Europeanization of natio…
DOI: 10.18276/frfu.2016.5.83/1-02 · ISSN: 2450-7741
Article 2016
Authors / editors: Agnieszka Sobiech
Published in: Europa Regionum
Custody services are increasingly used in relation to partnerships. Ability to trusty purchase the rights and obligations of a partnership by the trustee depends on partnership agreement. The paper presents the tax consequences of the fiduciary transfer of all rights and obligati…
DOI: 10.18276/er.2016.29-18 · ISSN: 1428-278X
Article 2016
Authors / editors: Urszula Zagóra-Jonszta
Published in: Studia i Prace WNEiZ US
This article presents views on the taxation professed by the two largest British classics, next to Adam Smith – David Ricardo and John Stuart Mill. Walking the path designated by the master they professed similar views, accepting low, linear taxes and preferring indirect form of …
DOI: 10.18276/sip.2016.44/2-29 · ISSN: 2080-4881
Article 2016
Authors / editors: Stanisław Swadźba
Published in: Studia i Prace WNEiZ US
The article presents the views of Adam Smith about taxes. It was emphasized that Smith formulated the tax rules, which provide reasonable regularity of the tax system. Attention was also drawn to the fact that Smith’s tax rules are still valid, which does not mean they are today …
DOI: 10.18276/sip.2016.44/2-23 · ISSN: 2080-4881
Article 2015
Authors / editors: Elżbieta Szaruga
Published in: Problemy Transportu i Logistyki
The issue of causal linkages among road transport energy intensity, transport intensity and level of tax fuels in the article was presented. The article consists of two parts. The first part presents the literature review, where models of other researchers who focused on VAR and …
DOI: 10.18276/ptl.2015.29-31 · ISSN: 1644-275X
Article 2015
Authors / editors: Michał Piechocki
Published in: Ekonomiczne Problemy Usług
The purpose of this publication is to present the upcoming legislative modifications in transfer pricing and their analysis in terms of changing the scope of a nuisance for entrepreneurs. All new responsibilities result in an increase of troubles connected with conducting the bus…
DOI: 10.18276/epu.2015.120-06 · ISSN: 1896-382X
Article 2015
Authors / editors: Bronisław Bryl
Published in: Ekonomiczne Problemy Usług
Taxes are an issue that has a significant impact on the real economy. The aim of the article is to present the analysis of the tax burden impact on the company's accounting system. The analysis shows that the tax burden has a very significant impact on the company's accounting sy…
DOI: 10.18276/epu.2015.120-01 · ISSN: 1896-382X
Article 2015
Authors / editors: Bożena Hok
Published in: Ekonomiczne Problemy Usług
A common message on high income position of the commune triggers higher expectations of the local community in the scope of expenses with the lack of a full picture of the financial situation of the commune at the same time. Providing the assessment of the commune’s wealth requir…
DOI: 10.18276/epu.2015.118-09 · ISSN: 1896-382X
Article 2015
Authors / editors: Dariusz Pauch
Published in: Ekonomiczne Problemy Usług
The article presents the fraud tax problem of VAT tax. The article was started by defining the concept of fraud tax problem. Then pointed out the definitions of tax avoidance and evasion. In turn presented the amount of losses of the state budget for non-discharged VAT in Poland …
ISSN: 1896-382X