Wyniki wyszukiwania - Biblioteka Nauki

1

Characteristic of Entities Subject to Corporate Tax and Structural Analysis of State Tax Revenues

100%

Słapczyński T.

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej

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2018

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nr 1

19-27

EN

Today taxes play a very important role, provide financial resources to the state budget and ensure its proper functioning. Taxes are the most important source of state income. In order for the state to develop and fulfill basic obligations towards citizens, it must have financial means at its disposal. The tax system, as a collection of taxes in a given country, must be created in a clear and transparent way so as to facilitate taxpayers' actions. The tax must be set at an appropriate level so that it does not adversely affect taxpayers, and must also provide adequate resources to the state budget. Corporate income tax, on the one hand, is a burden and a barrier to the development of legal persons who run a business, but is also a source of state budget revenue. Corporate income tax was introduced in Poland along with the establishment of a free market economy. This is an income tax that does not take into account the minimum tax-free amount and does not differentiate tax entities. Corporate income tax in Poland has undergone a number of important transformations, especially after the accession of Poland to the European Union. Tax rates have been systematically reduced since the early 1990s. Corporate income tax should be particularly convenient for entrepreneurs, and should not act destructively because the number of entrepreneurs in the state determines the level of economic and industrial development. This is even more important since, after Poland's accession to the European Union, the transfer of a business to another EU member state no longer constitutes a problem. Attractive income tax also attracts foreign investors for whom the aspect related to easy accounting is vital. The aim of the publication is to discuss the issues related to the Polish corporate income tax i.e. tax management in an enterprise, the application of discounts and exemptions and also issues related to state income from corporate income tax and the income lost due to relief and dismissals. The paper also touches upon issues related to the construction of Polish corporate income tax, subject, object and the basis of this tax. It also covers the scale and rates of taxation, exemptions and reductions from corporate tax and a summary of the efficiency and favorability of entrepreneurs for the provisions of this tax. The work is based on a critical analysis of literature on the subject.

2

Ocena skutków regulacji projektu ustawy o zmianie ustawy o ograniczeniu prowadzenia działalności gospodarczej przez osoby pełniące funkcje publiczne

100%

Szpringer Z. , Sawulski J.

Zeszyty Prawnicze BAS

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2019

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nr 4(64)

159–167

EN

The Bill provides for the introduction of a rule, according to which separate assets of spouses of the highest rank persons performing public functions are subject to disclosure in statements relating to the financial status. These statements would be public and made available in the Public Information Bulletin. The aim of the bill is to increase the transparency of public life. In the opinion of the authors, the proposed subjective scope of the bill does not include all persons whose spouses, due to public interest, should submit a statement concerning their separate property. The established vacatio legis (14 days after the day of promulgation of the act) is too short. Therefore the bill may raise unintended legal consequences in terms of inconsistencies with certain provisions of the law currently in force.

3

Legal aspects of foundation's business activity

100%

Dominowska J.

Studia Prawnicze

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2013

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nr 1 (193)

131-145

EN

This article discusses the issue of business activity in foundation law. The first part of the article presents various fields on which the business activity is present in everyday fuctioning of foundation. Business activity is one of the main sources of foundation's income, this is also a way to fullfill statutory goals of foundation. The activity that is economically useful can be a statutory goal of foundation and finnally foundation as a law person can be considered as a form of carring out business activity. From that perspective the rules regarding business activity of foundations in Poland had been examinated. The author proposes liberalisation of this regulation by permitting to carry out business activity without any limitations. It has been proven, that this will not influence the legal construction of foundations, as non – profit activity has actually never, even historically been the essence element of foundtion. On the contrary, first foundations were created with the for – profit intentions, that is to preserve and protect private and church fortunes. Inevitable part of this considerations has been dedicated to the regulations of business activity that is carried out by foundations with public benefit organization status. Finally the tax benefits for the organizations that carry out public benefit activity had been presented. As far as present tax regulations are concerned the indication of precise and short term of factually dedicate profit to public benefit activities in order to keep tax exemption has been introduced.

4

Zachowania przedsiębiorcze studentów w świetle badań ankietowych

100%

Kunasz M.

Gospodarka Narodowa. The Polish Journal of Economics

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2008

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tom 222

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nr 3

65-86

EN

The article analyzes the entrepreneurial attitudes and behaviors of students in selected European countries. The results of an international study of entrepreneurship among full-time students (SES 2006) are presented, along with a theoretical discussion of entrepreneurship in the context of economic theory. A comparative analysis method is used. The entrepreneurial activities of students and their plans to start their own business in the future are analyzed. Kunasz also looks at barriers to putting these plans into practice and evaluates students’ readiness to start their own business. He tries to determine why students opt for a particular type of business activity. The results obtained in the study indicate that, compared with their counterparts in other European countries, Polish students assess their entrepreneurial potential as high and tend to gain their first professional experiences while still in college. Most of them want to work for a private company in the future; however, the prospect of working in a state institution or running one’s own business is also described as attractive. The main criteria in this area include self-fulfillment and job satisfaction, pay, and opportunities for professional growth. Potential barriers include lack of familiarity with procedures for starting one’s own company and difficulties in obtaining funds to start up a business. Still, Polish students are optimistic in evaluating their professional prospects and expect that their careers will quickly gain momentum once their prospective businesses get off the ground.

5

W sprawie uposażenia poselskiego i czerpania zysków ze spółek

100%

Dubowski R.

Przegląd Sejmowy

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2020

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nr 1(156)

189–194

EN

Herein, re ections on the right to full Deputy’s diet of a Deputy – limited partner in a limi- ted partnership are included. In the conclusion it is stated that a limited partner in limited partnership is not an entrepreneur since it is a company that is an entrepreneur. Therefore, a circumstance that a Deputy is a limited partner does not deprive him/her of his/her right to full Deputy’s diet.

6

Przywracanie dostępności informacji

100%

Michalski A.

Mechanizacja i Automatyzacja Górnictwa

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2013

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tom R. 51, nr 6

13--17

PL

W początkowych rozdziałach artykułu zwrócono uwagę na znaczenie dostępności informacji w działalności biznesowej przedsiębiorstwa. Następnie omówiono przyczyny utraty dostępności informacji. Zasadniczą część referatu stanowi opis autorskiej adaptacji metodyki firmy Kepner-Tregoe (pierwotnie wykorzystywanej w działalności serwisowej) do przywracania dostępności informacji. Przedstawiono także rzeczywisty przykład, ilustrujący zastosowanie omówionej metodyki w praktyce. Wykorzystywana bibliografia obejmuje jedenaście pozycji.

EN

In the initial chapters of the article the author points out at the significance of information availability in the business operation of an organization. Then the reasons of information availability loss are discussed. The basic part of the article is the description of the Kepner-Tregoe methodology (originally used for services provision) in the recovery of information availability. Additionally, an example is given to illustrate the application of the discussed methodology in practice. The list of references includes 11 items.

7

Analiza zmienności struktury bilansu, przychodów oraz kosztów grupy banków giełdowych w latach 1998-2008

100%

Kochaniak K.

Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie

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2011

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nr 862

27-40

EN

The analysis of the relevance of balance sheet and profits and losses of banks listed on the Polish stock exchange covered the years 1998–2008, which were marked by changing economic conditions. These changes have an influence on investment preferences and the banks’ access to the funds that finance them, and above all determine the values of the particular entries of assets and liabilities of the group of banks under consideration. The variability of the structure of balance sheets of this group of banks (indicating the most important of their category) and the changes resulting from it in particular categories of revenues and costs are analysed. They therefore influenced the value of overall revenue from banking and operating activities, the costs of banking and operating activity and the results of the basic activity of banks. The reasons that the changes occurred are attributed to macroeconomic causes. The analytical relevance of the most important positions distancing the operating results from the outcome of the basic activities of the group is assessed. The research was carried out based on financial data included in the Central Statistical Office publications “Balance sheet financial results of banks” and “Monitoring banks”. It is shown in the article that every significant change in the share of balance sheet entries exerted an influence on the level of revenues, costs, and the estimated financial results of the group of banks listed on the stock market in the years 1998–2008.

8

Unregistered economic activity in the light of Traders’ Law

100%

Dolniak P.

Krytyka Prawa. Niezależne studia nad prawem

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2018

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tom 10

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nr 1

230-241

EN

The aim of the article is analysis of the Law of entrepreneurs in the field of regulation providing a possibility of running a business activity without obligation of its registration. It describes regulation provided in the Business Constitution and presents a critical analysis of its potential effects.

9

Behavioural location theory – evolution, tools and future

89%

Pilewicz T. , Sabat W.

Kwartalnik Nauk o Przedsiębiorstwie

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2018

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tom 46

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nr 1

61-68

PL

Behawioralna teoria lokalizacji podkreśla duże znaczenie ograniczonej racjonalności i su-biektywnego postrzegania przestrzeni w wyborze lokalizacji działalności gospodarczej. W artykule omówiono kluczowe koncepcje z zakresu behawioralnej teorii lokalizacji. Zdaniem autorów, behawioralna teoria lokalizacji jest raczej komplementarna niż konkurencyjna w stosunku to podejścia neoklasycznego czy współczesnego, ponieważ pozwala wyjaśnić od-stępstwa decydentów od zachowań optymalizacyjnych.

EN

The behavioural location theory emphasises high importance of the limited rationality and the subjective perception of space in selecting of the location for a business activity. The article discusses key competencies from the scope of behavioural location theory. Ac-cording to the Authors, the behavioural location theory is rather complementary than competitive in relation to the neoclassical or modern approach, as it allows to explain the deviations of the decision-makers from the optimisation behaviour.

10

Opinia prawna w sprawie dopuszczalności łączenia stanowiska posła z kierowaniem samodzielnym publicznym zakładem opieki zdrowotnej

88%

Sobolewski P.

Zeszyty Prawnicze BAS

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2015

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nr 4(48)

222–230

EN

Payable medical services and other separate (non-therapeutic) activity of independent public health care institution can be classified as business activity, if they are provided as an organized, ongoing and for-profit activity (Article 4, para. 1 of the Act on Freedom of Economic Activity). Therefore, running by the Deputy of an independent health care institution, carrying out operations with the use of state or municipal property, may violate Article 34 para. 1 of the Act on the Exercise of the Mandate of a Deputy or Senator.

11

Podstawy prawne kontroli NIK u przedsiębiorców

88%

Padrak R.

Kontrola Państwowa

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2018

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tom 63

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nr 4 (381)

25-44

EN

On 30th August 2018, the act – Law of Entrepreneurs (u.p.p.) entered into force, whose Chapter 5: Limitations on Economic Activity Auditing comprises the basic regulations related to the principles and mode of entrepreneurs auditing. As a result, the need arouse to decide whether the provisions of the said chapter should apply to NIK audits, or whether the provisions of the Act on NIK of 23rd December 1994 should be applied. The dialogue in “Kontrola Państwowa” presents two opposing stances. Rafał Padrak is of the opinion that u.p.p. should be treated as superior in interpreting the individual provisions of the law related to entrepreneurs, while Elżbieta Jarzęcka-Siwik believes that the discipline stemming from the regulations of u.p.p. does not apply to audits conducted by NIK. This is because it cannot be reconciled with the constitutional and statutory provisions related to the status of a supreme audit institution, the subject matter of state auditing, its principles and objectives. It seems that the problems identified will be solved in practice, including judicature.

12

Agresywna optymalizacja podatkowa - Unikanie obciążeń związanych z CIT

88%

Pastuszka J.

Kontrola Państwowa

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2018

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tom 63

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nr 4 (381)

138-157

EN

The article aims to describe the issue of aggressive tax optimisation, which relies on avoidance or evasion of taxation by entrepreneurs. This consists in the activities stemming from the legal regulations that do not reflect the actual and reliable transactions, or actual business processes, but are directed, primarily, at lowering the taxation level instead. This is a complex and multi-dimensional issue that results in state budgets’ losses amounting to many billions every year. In his article, the author also presented the impact of such practices on the condition of public finances of several Member States of the European Union, including Poland, on the competition, as well as the quality of citizens’ lives. The issue has been analysed with regard to corporate income tax (CIT).

13

Uwarunkowania prawne działalności gospodarczej w Czechach

88%

Hudský J.

Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne

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2017

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tom 22

63-70

EN

There are two designations connected with business activity in Czech commercial legislation — business activity (hospodářská činnost) and živnost. Despite that the definitions of these terms are identical in substantive elements, the živnost is a narrower concept. The types of the živnost function in accordance to the rules indicated in the law. There are some types of business activities listed in the law, which are indicated as activity but not a živnost. For example, medical activity, activities of lawyers, activities of sworn translators, or agricultural activity. Czech legislation also distinguishes two main types of business activity in terms of živnost. Namely, notified business activity (ohlašovací živnost) and licensed activity. If an entity wishes to pursue a živnost business activity in the Czech Republic, there are two requirements: full legal capacity and no criminal records on business.

14

Opinia prawna w sprawie kwalifikowania pobierania pożytków z własności nieruchomości oraz członkostwa w organach osób prawnych jako „działalności gospodarczej”

88%

Lackoroński B.

Zeszyty Prawnicze BAS

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2015

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nr 4(48)

211–221

EN

Admissibility of treating the reception of proceeds from the property under a lease agreement as business activity is dependent on its connection with business activity of the lessor or enterprise owned by him. In the event that the object of joint ownership put into use under the lease agreement is part of the state or municipal property, in the light of Article 34 para. 1 of the Act on the Exercise of the Mandate of a Deputy or Senator, this is the circumstance that prevents the exercise of the mandate of a Deputy simultaneously with the drawing profits from such an object of joint ownership. Membership in the company management, control and inspection bodies or the status of the commercial representative of such a company cannot be held jointly with the exercise of the Deputy’s mandate only in relation to companies with the participation of state or municipal legal persons or with businesses involving such persons. We must find it inadmissible to perform jointly the functions of Vice-Marshal (Deputy Speaker) of Sejm with the membership of a board of commercial companies, regardless of whether he/she started running a business.

15

Self-generated economic activity as a form of employment for people with disabilities

88%

Stolarczyk P.

Acta Scientiarum Polonorum. Oeconomia

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2020

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tom 19

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nr 4

16

Zdolność do czynności prawnych przedsiębiorcy jako osoby fizycznej

75%

Lewandowski P.

Studia Prawno-Ekonomiczne

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2016

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tom C

91-102

PL

Celem artykułu jest wykazanie słuszności tezy, że dla bytu przedsiębiorcy nie jest konieczne posiadanie pełnej zdolności do czynności prawnych. Osoba fizyczna wykonująca działalność gospodarczą może dokonywać czynności prawnych za pośrednictwem przedstawiciela ustawowego, a w niektórych sytuacjach za przyzwoleniem sądu opiekuńczego. Wymogu pełnej zdolności do czynności prawnych nie wprowadza ani k.c., ani u.s.d.g. Jedynie ustawy szczególne, w ściśle określonych przypadkach, warunkują wykonywanie działalności gospodarczej od posiadania pełnej zdolności do czynności prawnych.

EN

The aim of this article is to demonstrate the thesis that is not necessary to have full capacity for legal acts to be an entrepreneur. A natural person who carries out business activity may perform legal acts through a legal representative and, in some cases, with the consent of the guardianship court. Neither Polish Civil Code nor the Freedom of Business Activity Act require the capacity for legal acts. Only special laws – in specific cases – provide for business activity as a condition of having full capacity for legal acts.

17

Odpowiedzialność w prowadzeniu działalności gospodarczej

75%

Borawska A.

Roczniki Ekonomii i Zarządzania

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2011

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tom 3(39)

321-329

EN

Economy may not be governed by its own laws. Managers must feel obliged to act according to the binding ethical norms. The ethics of business requires that entrepreneurs observe the

18

Ośrodki wzrostu w regionie Polski Wschodniej

75%

Baran E.

Nierówności społeczne a wzrost gospodarczy

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2013

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nr 34

124-133

PL

Działania zwiększające spójność terytorialną w skali krajowej i regionalnej wiążą się z bu-dową powiązań funkcjonalnych między ośrodkami wojewódzkimi a ich otoczeniem regionalnym dla przeciwdziałania marginalizacji najsłabiej rozwijających się obszarów oraz ograniczania dys-proporcji rozwojowych między poszczególnymi województwami. Podjęte badania nad kształtowaniem się ośrodków gospodarczych w regionie Polski Wschodniej mają na celu ocenę kierunku i tempa zmian potencjału demograficznego i gospodarczego aglomeracji miejskich w latach 2004–2011. Analiza stanu zasobów ludzkich wskazuje na powolne i zróżnicowane tempo wzrostu potencjału demograficznego miast wojewódzkich badanego regionu. Słaby rozwój działalności gospodarczej w regionalnych ośrodkach miejskich wymaga silniejszego pobudzenia przedsiębiorczości, by uruchomić regional-ne czynniki rozwoju oraz wzmocnić procesy innowacyjne i wzrost konkurencyjności.

EN

In order to counteract processes of marginalization of underdeveloped regions and disparities in economic development between Polish provinces a range of programs are enacted which enhance territorial cohesion both at the national and regional levels on the one hand and aim at establishment of functional links between province centers and their regional surrounding on the other. The research on the development of economic centers in the region of East Poland is meant to determine the direction and pace of ongoing changes in the demographic and economic potential of urban areas of the region in years 2004–2011. The conducted analysis evidences sluggish and diversified rate of the demographic potential increase in the province towns of the area. The slow growth of business activity in the main urban centers calls for animation of entrepreneurial activity in order to trigger regional development, enhance innovation and increase regional competitiveness.

19

Rol' operativnogo planirovanija v sisteme planirovanija v stroitel'stve

75%

Pauliuchuk Y. , Srywkina L.

Zeszyty Naukowe Uniwersytetu Przyrodniczo-Humanistycznego w Siedlcach. Seria: Administracja i Zarządzanie

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2012

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nr 19[92]

20

Stan i perspektywy rozwoju handlu elektronicznego w Polsce na tle tendencji światowych

75%

Otto J.

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Łódzka

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2005

|

tom z. 40

5--14

PL

Globalizacja jest jednym z najistotniejszych zjawisk zachodzących we współczesnym świecie, kształtuje bowiem nową rzeczywistość społeczno-ekonomiczną. Rewolucja komunikacyjna i informacyjna, z jaką mamy do czynienia, zmienia sposoby prowadzenia działalności gospodarczej. Coraz więcej firm przenosi swoje procesy biznesowe do Internetu. Jednym z istotnych nowych zjawisk jest dynamiczny rozwój handlu elektronicznego. Celem artykułu jest analiza procesów rozwojowych w obrocie handlu elektronicznego w Polsce i w świecie.

EN

Nowadays globalization is one of the most important processes in the world. Internet has madę that the borders between countries have lost their earlier meaning. Internet is successfully used as a new delivery vehicle. The propose of this article is to analyze the main trends in developing of electronic commerce Poland comparison then with world trends.