Article 2018
Authors / editors: Rafał Bernat
Published in: Acta Iuris Stetinensis
The Polish Constitution stipulates that everyone is obliged to bear the burden associated with the taxes under the enactments. The article’s purpose is to explore the scope and subject of this principle. Referring to the views prevailing in the judicature and the legal literature…
DOI: 10.18276/ais.2018.23-02 · ISSN: 2083-4373
Article 2018
Authors / editors: Tomasz Bernat, Aleksandra Gąsior
Published in: Studia i Prace WNEiZ US
Differences between sexes in a business or family context disappear currently. Base on this the question arise: are similar situation referred to business set up? Are there similar determinants? The purpose of research is presenting the differences in entrepreneurial intentions o…
DOI: 10.18276/sip.2018.51/3-03 · ISSN: 2450-7733
Article 2017
Authors / editors: Rafał Bernat
Published in: Acta Iuris Stetinensis
Activities of a limited liability company is associated with the continuing changes in the organizational structure and governance model trader. To do this, you must change the Ltd’ articles of association and make financial allocation of funds to shareholders of the company. The…
DOI: 10.18276/ais.2017.17-07 · ISSN: 2083-4373
Article 2017
Authors / editors: Jadwiga Wawer-Bernat
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
DOI: 10.18276/frfu.2017.87/1-11 · ISSN: 2450-7741
Article 2016
Authors / editors: Ewa Gubernat
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
The process of realization of investment projects in local government determines the number of consequences. Referring to the investment capacity of local government units and the evaluation of the possibility of financing by the investment, use the analysis of the financial situ…
DOI: 10.18276/frfu.2016.6.84/2-07 · ISSN: 2450-7741
Article 2016
Authors / editors: Jadwiga Wawer-Bernat
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – the purpose of the article is the examination idea of show information about corporate social responsibility by insurance companies. Design/Methodology/Approach – the method of the source analysis as well as inductive and deductive reason were used in the study. Finding…
DOI: 10.18276/frfu.2016.2.80/2-42 · ISSN: 2450-7741
Article 2016
Authors / editors: Rafał Bernat
Published in: Acta Iuris Stetinensis
In case of doubt as to the legal nature of the legal action, which is a taxable person, the tax authority may request the Court to determine the existence of a legal relation/Such action is to prevent taxpayers making apparent steps to reduce the tax base or tax amounts. The auth…
DOI: 10.18276/ais.2016.14-03 · ISSN: 2083-4373
Article 2015
Authors / editors: Rafał Bernat
Published in: Acta Iuris Stetinensis
A tax base which the taxpayer is establishing with the self-calculation is one of structural elements of the tax on civil law transactions based on the market value of the mobility or real estates. Tax regulations contain the definition ‘of market value’ however for her precise e…
ISSN: 2083-4373
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