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Search results for: crises, covid-19, tax, tax policy, tax system
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State Interventionism in Tax System - Example of Action in a COVID-19 Crisis
PublicationThe following article presents and classifies changes in tax systems of selected countries as well as counts them as the response to the emergence of the crisis caused by the COVID-19 pandemic. Such actions were undertaken the context of state interventionism in the tax system. In order to achieve the objective of presenting the state interventionism in the context of tax rates, an analysis of the literature on the phenomenon described,...
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Tax Policy Tools of Selected European Countries as a Mechanism for Counteracting the Effects of the Crisis Caused by the COVID-19 Disease Pandemic
PublicationCrises play an important role in a economics life. They are common and it is impossible to omit them. This following study investigates the concept of ‘crisis’ in the context of economic situation. This text describes the most important financial crises that took place in the past. After that authors passes on a detailed analysis of the actual corona-crisis and the way that it affects the economy globally. The main goal of this...
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State tax policy and reform tools as a risk of running a business. Case study based on Polski Ład – Polish tax reform
PublicationThe aim of the article is to describe and present the Polish tax reform introduced at the beginning of 2022. Tax changes introduced in Poland had a strong impact on the risk of running a business in Poland because in their assumption they directly changed the rules of running a business. Due to the pace of the introduced changes, as well as the scope of the reform, the new tax law was subject to numerous criticisms of taxpayers...
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THE ROLE OF THE STATE IN TAXATION. POLISH TAX POLICY AFTER 2015
PublicationThis article is an attempt to present and evaluate tax policy Polish of the years 2015-2020, i.e. the period which resulted in formulating the new government. These time was a period of tax reforms, the introduction of new taxes and public tributes, as well as new mechanisms to control tax collection. Moreover, the policies introduced also concern changes in the level of fiscalism and tax redistribution. The research methods adopted...
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Polish tax reform "Polski Ład" – consequences of introducing changes on the example of selected flat-rate tax forms for micro and small companies
PublicationThis article describes aspects related to the introduction of the latest tax reform in Poland. The changes initiated in January 2022, under the name Polski Ład, concern a wide range of tax changes in Poland. Reform, in a broad sense, is a multidimensional government development program, which is primarily aimed at getting out of the crisis caused by the COVID-19 pandemic and a smooth transition to financing strategic goals in investment...
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Sugar Fee in Poland as an Example of New Fiscal Burdens and Stimulation of Consumer Behaviour
PublicationDuring the economic downturn caused by the COVID-19 pandemic, the amount and structure of tax burdens imposed by the state on businesses continue to increase, as shown on the example of the newly introduced sugar fee. A new tax-related burden imposed on businesses and consumers producing and consuming sugar-sweetened beverages appeared at the beginning of 2021. The aim of the paper is to present the fiscal burdens that accompany...
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Programmes to Combat the Economic Impact of the COVID-19 Pandemic in Kazakhstan and Ukraine and Unemployment
PublicationThe following article presents economic programmes to combat the negative effects of the COVID-19 pandemic. The analysed programmes were undertaken by the governments of Ukraine and Kazakhstan. They contributed to reducing unemployment in both countries. The findings of Ukrainian researchers focused mainly on estimating losses in the SME sector, especially in the hotel, tourism and transport sectors. Scientific literature in Kazakhstan...
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Tax Evasion, Tax Morale, and Trade Regulations: Company-Level Evidence from Poland
PublicationObjective: To investigate the determinants of the phenomenon of evading taxes among polish entrepreneurs. In particular, I examine such factors as tax administration satisfaction, tax morale, tax burden, and the influence of trade regulations. Research Design & Methods: A survey study conducted in 2017 in Poland among 454 enterprises. I used the zero-inflated negative binomial modelling technique to examine the impact of factors...
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The Business Environment of Georgia and Ukraine: Approaches to a Comparative Analysis
PublicationThe formation of a favourable business environment and the intensification of entrepreneurial activity on this basis is one of the priorities of economic policy of governments around the world. The aim of this article is to conduct a comparative analysis of some of the characteristics of the business environment of Georgia and Ukraine. The theoretical basis of the study is the understanding of the business environment as a necessary...
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Examples of Taxation on Real Estate Properties as an Long-term Investment Asset. Description of Situation in Selected European Countries
PublicationReal estate properties have become the alternative asset for long-term savings and investments. Such investment however is strictly related to risk inter alia taxation policy. The following article describes and discusses both theoretical and practical aspects of long-term investment taxation imposed on real estate market in selected European countries. The article presents the analyses of the taxes including its functions, mechanisms...
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A conceptual framework for digital tax administration - A systematic review
PublicationTax administrations worldwide have become highly digitised with a diverse and sophisticated array of e-services to enhance the taxpayer experience. Nevertheless, given the high rates of failure of e-government services, it is critical to understand the factors that are essential to the success of a digital tax system. Drawing on a systematic review of ninety-six publications across the digital taxation, taxation, and information...
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Sealing tax collection in Poland and the EU in the years 2008–2018
PublicationThe purpose of this study is to present issues related to sealing tax collection system in Poland and European Union countries as well as OECD members in 2008–2018. The article is divided into four parts, which include: introduction, origin of the problem, implemented solutions and conclusions. It presents the results of the conducted analysis including studies of the literature and empirical data (mainly from OECD, GUS—Polish...
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Household Ability of Expenditures on Electricity and Energy Resources in the Countries That Joined the EU after 2004
PublicationThe purpose of the following article is to present the situation of the energy market from a household perspective between 2010 and 2020 in selected EU countries (the group of member states which joined EU after 2004). The selected countries when joining the EU had similar economic indicators and to some extent were similar in other macro-economic situations (personal income, unemployment rate, GDP level and annual growth). This...
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QUANTITATIVE EASING POLICY AND ITS IMPACT ON THE GLOBAL ECONOMY
PublicationBased on the analysis of the impact of quantitative easing policies on the global economy, there was concluded that the world’s largest central banks and widespread debt stimulation have created the model of economic growth. This model was based on the productivity growth. The lack of productivity growth in the developed world, the active integration of developing countries (first of all China and India) in the global economy have...
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Depreciation - underestimated tax optimization tool
PublicationOptymalizacja podatkowa zmierza i pozwala na zmniejszenie obciążeń podatkowych a tym samym na zwiększenie zysku podmiotu gospodarczego. Prowadzenie działalności gospodarczej zazwyczaj wymaga zaangażowania odpowiednio dużych środków finansowych w zakupy składników majątkowych zaliczanych do środków trwałych. Te odnoszone są w koszty działalności poprzez odpisy amortyzacyjne, które stanowią istotny element całości kosztów prowadzonej...
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Real Estate Value Tax Based on the Latvian Experience
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Value addend tax (vat) on medical services and products
PublicationOsoby wykonujące usługi medyczne stają się podatnikami lub wybierają zwolnienie na takich samych zasadach jak każdy inny przedsiębiorca. Ze zwolnienia z podatku VAT do końca 2010roku korzystały wszelkie usługi w zakresie ochrony zdrowia i opieki społecznej. Od 2011r. wprowadzono ściśle określenie zwolnienia z podatku wyłącznie do usług ochrony zdrowia służącym ratowaniu zdrowia jego profilaktyce oraz zachowaniu zdrowia. W związku...
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Tax law[w:] Polish Financial Law. Law: The Basic Concepts,
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Knowledge Risks in the COVID-19 Pandemic
PublicationThis conceptual paper aims to identify, present, and analyse potential knowledge risks organizations face in external and dynamic crises such as the COVID-19 pandemic. Until only recently, many researchers and practitioners have perceived knowledge primarily as something positive. This view has changed recently with a growing number of studies highlighting risks related to knowledge. The on-going COVID-19 pandemic can be seen as an...
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Nadmiarowe zgony podczas pandemii COVID-19 w Polsce i ocena skuteczności szczepień
PublicationZ powodu pandemii COVID-19 zmarły miliony ludzi na całym świecie. Jak wynika z wielu badań, szczepienia przeciw chorobie wywołanej wirusem SARS-CoV-2 okazały się środ-kiem ograniczającym skalę zachorowań i liczbę zgonów. Celem badania omawianego w artyku-le jest pomiar skali pandemii w Polsce za pomocą liczby nadmiarowych zgonów w podregio-nach według klasyfikacji NUTS 3 i w grupach wieku, a następnie określenie zależności pomiędzy...
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Managing Unemployment under COVID-19 Conditions (States of Emergency or Crisis)
PublicationRising unemployment is one of the consequences of the COVID-19 pandemic in many countries. This, in turn, has forcedpolicymakers to respond immediately with policy tools to minimize unemployment. The purpose of our study is to contribute toempirical knowledge by looking at activities of 40 local government units to counteract unemployment in the cross-border regionon the Polish side. In doing this, our study contributes to the...
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Are We Facing a Tsunami of Vaccine Hesitancy or Outdated Pandemic Policy in Times of Omicron? Analyzing Changes of COVID-19 Vaccination Trends in Poland
PublicationIn this study, we analyzed Polish COVID-19 vaccination data until January 2023 from the European Centre for Disease Prevention and Control to understand individual decision making during the milder Omicron wave. Our findings show a general decline in subsequent vaccine uptake. As the number of government-provided doses increased, completion rates among certain low-risk groups dropped to less than 1%. Elderly individuals, especially...
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Are Pair Trading Strategies Profitable During COVID-19 Period?
PublicationPair trading strategy is a well-known profitable strategy in stock, forex, and commodity markets. As most of the world stock markets declined during COVID-19 period, therefore this study is going to observe whether this strategy is still profitable after COVID-19 pandemic. One of the powerful algorithms of DBSCAN under the umbrella of unsupervised machine learning is applied and three clusters were formed by using market and accounting...
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COVID-19 and digital deprivation in Poland
PublicationResearch background: The problem of digital deprivation is already known, but the COVID-19 pandemic has highlighted its negative consequences. A global change in the way of life, work and socialisation resulting from the epidemic has indicated that a basic level of digital integration is becoming necessary. During the lockdown, people were forced to use ICTs to adapt to a rapidly changing reality. Current experience with coronavirus...
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Conspiracy beliefs about groups benefitting from the COVID-19 pandemic moderate the relationship between fear of COVID-19 and subjective assessment of the efficacy of preventive measures
PublicationDrawing on the protective motivation theory and parallel response model, in this cross-sectional, questionnaire-based study (N = 212) performed on the general public (age 18-65), we aimed to test the potential interaction effects of fear of COVID-19 and conspiracy beliefs about groups benefitting from the COVID-19 pandemic in predicting subjective assessment of the efficacy of three COVID-19 preventive measures. The results...
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COVID‐19: A systematic review and update on prevention, diagnosis, and treatment
PublicationSince the rapid onset of the COVID-19 or SARS-CoV-2 pandemic in the world in 2019, extensive studies have been conducted to unveil the behavior and emission pattern of the virus in order to determine the best ways to diagnosis of virus and thereof formulate effective drugs or vaccines to combat the disease. The emergence of novel diagnostic and therapeutic techniques considering the multiplicity of reports from one side and contradictions...
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The importance of trust and altruistic social orientation for COVID-19 distress
PublicationBackground: The COVID-19 pandemic, the biggest global health crisis in decades, has been a difficult experience for nations all over the world. In the present study we wanted to assess to what extent a positive attitude towards others, expressed in altruistic social orientation and a high level of trust, would be linked to lower levels of COVID-19 distress in infected and non-infected individuals. Participants and procedure:...
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THE COVID-19 DISEASE AND POLICY RESPONSE TO MITIGATE THE ECONOMIC IMPACT IN THE EU
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Neuroeconomy and Neuromarketing: The Study of the Consumer Behaviour in the COVID-19 Context
PublicationTo address the study of consumer behavior in the post-COVID-19 era, the present Research Topic brings together a set of papers that attempt to study how different factors triggered by the pandemic have achieved a significant effect on consumers' behavioral intentions. These papers examine different subtopics related to food, health products, collaborative economy and, of course, neuroscience. Globally, the objectives of this special...
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Child-Robot Interaction Studies During COVID-19 Pandemic
PublicationThe coronavirus disease (COVID-19) pandemic affected our lives deeply, just like everyone else, the children also suffered from the restrictions due to COVID-19 affecting their education and social interactions with others, being restricted from play areas and schools for a long time. Although social robots provide a promising solution to support children in their education, healthcare, and social interaction with others, the precautions...
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EU's Energy Policy and Assessing Europe's Spiraling Energy Security Crises
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COVID-19 severity forecast based on machine learning and complete blood count data
PublicationProper triage of COVID-19 patients is a key factor in eective case management, especially with limited and insucient resources. In this paper, we propose a machine-aided diagnostic system to predict how badly a patient with COVID-19 will develop disease. The prognosis of this type is based on the parameters of commonly used complete blood count tests, which makes it possible to obtain data from a wide range of patients.We chose...
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COVID-19 severity forecast based on machine learning and complete blood count data
PublicationProper triage of COVID-19 patients is a key factor in eective case management, especially with limited and insucient resources. In this paper, we propose a machine-aided diagnostic system to predict how badly a patient with COVID-19 will develop disease. The prognosis of this type is based on the parameters of commonly used complete blood count tests, which makes it possible to obtain data from a wide range of patients.We chose...
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Gospodarka w dobie pandemii Covid-19. Wybrane zagadnienia
PublicationMonografia ukazuje problemy gospodarek Polski , Kazachstanu i Ukrainy w okresie pandemii Covid-19 oraz programy naprawcze które podjęły rządy tych państw by zmniejszyć skutki wywołane lockdownem i spowolnieniem gospodarczym.
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Diving boldly into COVID‐19 contaminated wastewater: Eyes at nanotechnology‐assisted solutions
PublicationSeveral studies have been directed to find scalable, swift, accurate, and cost-effective strategies for detecting, monitoring, and treating coronavirus disease 2019 (COVID-19). Indeed, the lack of a fast and practical method for detecting the infected regions makes decision-making challenging to combat the critical pandemic-struck situations. The probable ‘wrong’, or rather inadequate, decisions not only have a boomerang effect...
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How can systems thinking help us in the COVID‐19 crisis?
PublicationThe COVID-19 pandemic outbreak remains one of the most influential events in the global economy over the recent years. While being primarily public health related, it has a tremendous impact on many other aspects, including business management. Many businesses were forced to introduce rapid changes to their business models in order to survive. The aim of this paper is to show the complexity and interrelations of changes triggered...
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Knowledge management and knowledge security—Building an integrated framework in the light of COVID‐19
PublicationAbstract. This paper presents a framework of knowledge risk management in the face of the COVID-19 crisis, derived from the literature on knowledge management, knowledge security and COVID-19. So far, both researchers and practitioners have focused on knowledge as an asset and their efforts have been aimed at the implementation of knowledge management in various organizational contexts. However, with increasing threats related...
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THE RISE OF FISCAL OPACITY IN POLAND IN THE ERA OF THE COVID-19 PANDEMIC
PublicationResearch background: The quality of information provided by the fiscal authorities and the correct flow of this information between them and the society are very important especially in times of crisis, when there is an imbalance in public finances and an increasing public debt. Ensuring fiscal transparency (transparency of public finances) reduces fiscal risk and corruption and supports public acceptance of fiscal reforms. Purpose...
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Determinants of COVID-19 Impact on the Private Sector: A Multi-Country Analysis Based on Survey Data
PublicationOur paper aims to investigate the impact of COVID‐19 on private sector companies in terms of sales, production, finance and employment. We check whether the country and industry in which companies operate, government financial support and loan access matter to the behaviour and performances of companies during the pandemic. We use a microdata set from a worldwide survey of more than 15,729 companies conducted between April and...
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Mapping of the Covid-19 Vaccine Uptake Determinants From Mining Twitter Data
PublicationOpinion polls on vaccine uptake clearly show that Covid-19 vaccine hesitancy is increasing worldwide. Thus, reaching herd immunity not only depends on the efficacy of the vaccine itself, but also on overcoming this hesitancy of uptake in the population. In this study, we revealed the determinants regarding vaccination directly from people’s opinions on Twitter, based on the framework of the 6As taxonomy. Covid-19 vaccine acceptance...
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Dynamic Modeling of COVID-19 Disease with Impact of Lockdown in Pakistan and Malaysia
PublicationBeing researchers, it is an utmost responsibility to provide insight on social issues thus, this work addresses the dynamic modeling of first and most contagious disease named as COVID-19 caused by coronavirus. The first case of COVID-19 appeared in Pakistan was on 26th February 2020 and in Malaysia on 27th February 2020; both patients had foreign travel history. In the paper, the number of total affected cases and total deaths...
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Anti-crisis activities and export performance in the Covid-19 pandemic: The case of Polish exporters
PublicationThe article aims to investigate the impact of anti-crisis activities undertaken by the Polish exporting firms on their export sales during the Covid-19 pandemic. We used a quantitative research design. We conducted the survey on the sample of 161 manufacturing Polish exporting firms between April 21 and June 25, 2021. To verify the assumed relationships, we used the probit regression model. The main novelty is a firm-level analysis...
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Industry-level analysis of COVID-19’s impact in emerging markets – evidence from Pakistan
PublicationPurpose – The main purpose of this study is to evaluate COVID-19’s impact on the emerging stock markets. Design/methodology/approach – To evaluate the influence of COVID-19, this study uses a novel method of event study methodology to measure the impact of COVID-19 on emerging stock markets. The research’s sample includes a total of 79 firms from 26 industries that are included in the KSE-100 Index from the Pakistan Stock Exchange....
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Volatility in International Sovereign Bond Markets: The role of government policy responses to the COVID-19 pandemic
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The Impact of Covid-19 on the Performance of Exchange Traded Funds on Developed and Emerging Markets
PublicationIn this paper an endeavour was made to evaluate the impact of Covid-19 on the achievement of the investment objectives by selected ETFs in developed and emerging markets. For this purpose, the tracking errors calculated for 18 different ETFs operating on the basis of American, Asian and European stock indexes were analyzed. The time range of the research was selected in such a way as to compare the period before the pandemic(pre-Covid)...
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Belief in the importance of socially responsible behaviors – the significance of trust and personal experiences with COVID-19
PublicationA vast number of studies have shown that trust is related to socially desirable traits and behaviors. In the present research we have investigated the relationship between generalized trust and beliefs about the importance of socially responsible behaviors (SRB) during the pandemic – namely, following the sanitary regime and getting vaccinated. Basing on the previous findings we assumed that trustful people...
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Clinical studies of detecting COVID-19 from exhaled breath with electronic nose
PublicationThe COVID‑19 pandemic has attracted numerous research studies because of its impact on society and the economy. The pandemic has led to progress in the development of diagnostic methods, utilizing the polymerase chain reaction (PCR) as the gold standard for coronavirus SARS‑CoV‑2 detection. Numerous tests can be used at home within 15 min or so but of with lower accuracy than PCR. There is still a need for point‑of‑care tests available...
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The Response of Selected Domestic Capital Markets on the Development of COVID-19 Pandemic – a Broader View
PublicationObjective: The study examines how the record of the first, hundredth, thousandth, ten-thousandth, one-hundred-thousandth, and millionth cases of COVID-19 affected investor behaviour in capital markets. It also looks at whether the month in which the first case was recorded in a given market affected the direction and strength of investor reactions. Lastly, it verifies whether the two announcements made by the WHO related to COVID-19...
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Classification of Covid-19 using Differential Evolution Chaotic Whale Optimization based Convolutional Neural Network
PublicationCOVID-19, also known as the Coronavirus disease-2019, is an transferrable disease that spreads rapidly, affecting countless individuals and leading to fatalities in this worldwide pandemic. The precise and swift detection of COVID-19 plays a crucial role in managing the pandemic's dissemination. Additionally, it is necessary to recognize COVID-19 quickly and accurately by investigating chest x-ray images. This paper proposed a...
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Sense of safety and opinions about COVID-19 vaccinations in Polish school teachers: The role of conspiracy theories belief and fear of COVID-19
PublicationThe co-occurrence of COVID-19 conspiracy theories (CCT) and fear of the coronavirus (FCV) can be linked to how safe people feel and how much they endorse vaccinations. School teachers were one of the vaccination priority groups in Poland. We conducted three cross-sectional studies (N1 = 1006; N2 = 1689; N3 = 627) to find out the potential interactive effects of CCT belief and FCV in predicting sense of safety (SoS; Studies 1-3),...