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Search results for: TAX REFORM, POLISH GOVERNANCE, CRISIS, CORPORATE TAXATION, SME
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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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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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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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Principles of Corporate Governance
PublicationThe book places ownership at the centre of all relevant choices that the conpany makes: in particular it adresses the problem of governance from the perspective of owenership. The second part of the book analyzes in a number of coutries economic systens, caputakism models, dfferent economic cultures, and their role in defining the type of corporate governance that has emerged
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Appunti di corporate governance
PublicationIl libro pone la proprietà al centro di tutte le scelte rilevanti che l’impresa compie: in particolare affronta il «problema» del governo il tema della corporate governance dalla prospettiva della proprietà e in un’accezione più ampia e articolata rispetto agli studi di matrice anglosassone. In questo contesto, si analizza il tema delle relazioni tra proprietà, governo corporate governance e strategia corporate delle imprese, con...
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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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Corporate Governance 2022
e-Learning CoursesThe course deals with a broadened view of Corporate Governance since: a) It explores the dynamic relationships among the ownership structures, the governance structures, and the strategies that firms adopt. b) It relates to a variety of firms, including the specific case of family controlled companies. c) It is declined into two complementary perspectives: the managerial perspective, and the historical perspective based on international...
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Principles and Practices of Corporate Governance in the Global Economy
PublicationThe book places ownership at the centre of all relevant choices that the company makes. In particular, it addresses the issue of governance from the perspective of ownership, and in a broader and more articulated sense than most Anglo-Saxon studies do. The authors analyse the relationship between ownership, governance, and corporate strategy, with a dual objective. On the one hand, the aim is to identify the consistency relationships...
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Corporate tax rates (2000-2019) - Greece
Open Research DataOver the past twenty years, Greece has changed the statutory corporate tax rate, which in 2000 was 40%. The 2008 tax reform provided for a gradual reduction of the rate by 1% annually over the period 2010-2014 (from 25% to 20%). This dataset contains data on CIT rates in Greece.
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Corporate Governance and Ownership Structure in the Top 30 Listed Non Financial Companies in Poland
PublicationThis paper offers a first analysis of the relationships between corporate governance models and rules and ownership structure of the top 30 Polish firms listed at the WSE (not considering foreign firms and/or the Polish branches of foreign firms listed at the same stock exchange, nor the financial companies and the banks). The general picture depicted by this analysis is putting into evidence the increasing importance of institutional...
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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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Corporate income tax in Mexico (1981-1986)
Open Research DataThe following dataset contains information about Mexican corporate income tax. The presented data concerns the years 1981-1986.
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Informal practices in urban planning and governance. Examples from Polish cities
PublicationPlanning has a formal, legally defined component and an informal component developed in response to deficiencies in the planning system. Informal practices can contribute to the development of tools that would improve urban governance, especially in areas related to space. This article presents an overview of informal practices that have taken place in Polish cities and towns in recent years and offers an assessment of their impact...
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Journal of Tax Reform
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Corporate Governance summer term 2024
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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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Corporate governance and propensity to share information: The long-run effect
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Annals of Corporate Governance
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Results of research on the SME sector in the context of applying tax reliefs
Open Research DataThis dataset presents the quantitative results of the survey conducted in the period June 2019 - April 2020. In total, 274 completed survey questionnaires were obtained.
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Wojciech Wyrzykowski dr hab.
PeopleWojciech Wyrzykowski is an employee of the Department of Finance at the Faculty of Management and Economics of the Gdańsk University of Technology. He is the author of 70 scientific publications, including 5 monographs, and co-author of 7 monographs. The most important of them reflecting the author's scientific interests include: Tax conditions for the development of entrepreneurship in Poland, Taxes in Poland - outline of the...