Article 2026
Authors / editors: Sebastian Domagała
Published in: Studia Administracyjne
The aim of this article is to verify the mechanism of the National e-Invoicing System (Krajowy System e-Faktur, KSeF) in terms of its compliance with the principle of neutrality of value added tax and, consequently, the exercise of the taxpayer’s fundamental right, namely the rig…
DOI: 10.18276/sa.2026.23-02 · ISSN: 2080-5209
Article 2020
Authors / editors: Konrad Drezno
Published in: Acta Iuris Stetinensis
Due to the lack of a statutory definition and due to the interdisciplinary nature of the profes¬sion of a speech therapist, there have been doubts regarding its classification as a medical or paramedical profession. The above is, in fact, of crucial significance from the point of…
DOI: 10.18276/ais.2020.29-01 · ISSN: 2083-4373
Article 2019
Authors / editors: Bogusława Ziółkowska
Published in: Studia i Prace WNEiZ US
Development of digital technologies and virtualization of business have caused blurring of the boundaries between enterprises whereas processes implemented therein have merged them into supra-organizational systems wherein participation in value-added creation becomes a prevailin…
DOI: 10.18276/sip.2019.55-25 · ISSN: 2450-7733
Article 2018
Authors / editors: Dariusz Michalski
Published in: Studia i Prace WNEiZ US
The paper results from the research carried out by the author in the enterprises from the FMCG sector. It bases on the the author’s conceptual considerations, aimed at improving the value added generated in enterprises from the FMCG sector, acting outside the structures of global…
DOI: 10.18276/sip.2018.53/3-02 · ISSN: 2450-7733
Article 2018
Authors / editors: Elżbieta Jędruczyk, Magdalena Kupraszewicz
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Abstract: Purpose – The aim of the paper is analysis and critical assessment of the line of interpreta-tion adopted by the Polish Ministry of Finance, in terms of value added tax in construction and con-struction and assembly services. The interpretations show certain distinction…
DOI: 10.18276/frfu.2018.93-05 · ISSN: 2450-7741
Article 2018
Authors / editors: Paweł Witkowski
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – answer to the question whether European Union Allowances can be treated as a special form of tax as well as determining the legal and tax status of European Union Allowance on the basis of corporate income tax and value added tax.
Design/Methodology/approach – the arti…
DOI: 10.18276/frfu.2018.93-12 · ISSN: 2450-7741
Article 2018
Authors / editors: Małgorzata Fronczek
Published in: Studia i Prace WNEiZ US
The purposes of this paper are: estimating the revealed comparative advantage in Polish trade and comparing the structure of Polish exports with the comparative advantage in years 2000–2014. The classical RCA and modified RCADVA (based on the measuring foreign trade in value adde…
DOI: 10.18276/sip.2018.53/2-13 · ISSN: 2450-7733
Article 2017
Authors / editors: Zbigniew Leszczyński, Nadia Wodzisławska
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
The purpose of the article is present in theoretical and empirical aspect – value engineering lake tool of reduction of project costs. The research methodology adopted in this study is an analysis of the literature in the field of management project, value engineering, value adde…
DOI: 10.18276/frfu.2017.1.85-06 · ISSN: 2450-7741
Article 2017
Authors / editors: Anna Balicka
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The purpose of this article is to identify the impact of 2017 changes in the VAT regulations on small construction companies.
Design/methodology/approach – The article employs the following research methods: literature overview, analysis and inference. A case study was…
DOI: 10.18276/frfu.2017.88/1-01 · ISSN: 2450-7741
Article 2016
Authors / editors: Krzysztof Biernacki
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
The influence of turnover taxes, especially value added tax (VAT) on the form of asset financing in a form of financial or operational lease, has not been analyzed in financial area yet. This paper focus on a hypothesis, how cost of lease agreement and the possibility to deduct i…
DOI: 10.18276/frfu.2016.4.82/1-01 · ISSN: 2450-7741
Article 2016
Authors / editors: Marzena Remlein, Kateryna Romanchuk
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The purpose of this article is to present and analyze corporate tax system in the SME sector operating in the Polish and Ukraine. The authors also compare the solutions for tax law in Poland and Ukraine. Design/Methodology/approach – The authors used method of analysis …
DOI: 10.18276/frfu.2016.5.83/2-22 · ISSN: 2450-7741
Article 2016
Authors / editors: Monika Pasternak-Malicka
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Objective – The main objective of this publication is the attempt to identify the scale and forms of tax crimes in regards to the value added tax. Research methodology – To achieve the main objective of this study descriptive and statistical tools were used in particular the evol…
DOI: 10.18276/frfu.2016.5.83/1-03 · ISSN: 2450-7741
Article 2016
Authors / editors: Dariusz Bernacki, Christian Lis
Published in: Ekonomiczne Problemy Usług
The aim of the paper is to determine the size and structure of the Gross Value Added (GVA) generated by the supply of services in Szczecin seaport. Correlations, multipliers, and elasticities between different port services are indicated in the paper. The GVA is an economic meas…
DOI: 10.18276/epu.2016.124-06 · ISSN: 1896-382X
Article 2016
Authors / editors: Joanna Małecka
Published in: Marketing i Zarządzanie
This article attempts to present Polish micro, small and medium-sized enterprises as compared to the situation of entrepreneurs operating in the European Union countries. When seen from the macroeconomic point of view, the role and importance of the entire SME sector are still gr…
DOI: 10.18276/miz.2016.43-10 · ISSN: 2450-775X
Article 2016
Authors / editors: Harald Zschiedrich
Published in: Współczesne Problemy Ekonomiczne
Ten years ago, in the Western countries, the fears of EU Eastern Enlargement were greater than the expectations. Meanwhile, the mutual exports and imports have doubled since 2004. Also, the FDI-inflows have made a positive contributionto the economic development of the CEE econom…
DOI: 10.18276/wpe.2016.12-02 · ISSN: 2081-9579