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Wyniki wyszukiwania dla: tax%20reform,%20polish%20governance,%20crisis,%20corporate%20taxation,%20sme
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THE ROLE OF THE STATE IN TAXATION. POLISH TAX POLICY AFTER 2015
PublikacjaThis 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
PublikacjaThe 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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State tax policy and reform tools as a risk of running a business. Case study based on Polski Ład – Polish tax reform
PublikacjaThe 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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Appunti di corporate governance
PublikacjaIl 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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Journal of Tax Reform
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Principles and Practices of Corporate Governance in the Global Economy
PublikacjaThe 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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Polish tax reform "Polski Ład" – consequences of introducing changes on the example of selected flat-rate tax forms for micro and small companies
PublikacjaThis 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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Wojciech Wyrzykowski dr hab.
OsobyWojciech Wyrzykowski jest pracownikiem Katedry Finansów na Wydziale Zarządzania i Ekonomii Politechniki Gdańskiej. Jest autorem 70 publikacji naukowych w tym 5 monografii oraz współautorem 7 monografii. Najistotniejsze z nich oddające zainteresowania naukowe autora to m.in.: Podatkowe uwarunkowania rozwoju przedsiębiorczości w Polsce, Podatki w Polsce – zarys wykładu, Księgi, ewidencje i rejestry podatkowe małych przedsiębiorców,...
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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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State Interventionism in Tax System - Example of Action in a COVID-19 Crisis
PublikacjaThe 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 and Ownership Structure in the Top 30 Listed Non Financial Companies in Poland
PublikacjaThis 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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CORPORATE GOVERNANCE-AN INTERNATIONAL REVIEW
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Indian Journal of Corporate Governance
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Piotr Kasprzak dr
OsobyDr Piotr Kasprzak - na co dzień jest pracownikiem Katedry Finansów na Wydziale Zarządzania i Ekonomii Politechniki Gdańskiej. Specjalizuje się w aspektach związanych z opodatkowaniem przedsiębiorstw oraz zagadnień związanych z rachunkowością. Jego zainteresowania naukowe i zawodowe obejmują kwestie związane z rachunkowością przedsiębiorstw, prowadzeniem rachunkowości zarządczej oraz stosowaniem zapisów ustawy o rachunkowości w...
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Journal of Polish CIMEEAC
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Corporate Governance and Organizational Behavior Review
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Corporate income tax in Mexico (1981-1986)
Dane BadawczeThe following dataset contains information about Mexican corporate income tax. The presented data concerns the years 1981-1986.
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Corporate tax rates (2000-2019) - Greece
Dane BadawczeOver 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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Informal practices in urban planning and governance. Examples from Polish cities
PublikacjaPlanning 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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Tax law[w:] Polish Financial Law. Law: The Basic Concepts,
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The Impact of Administrative Reform on Labour Market Transformations in Large Polish Cities
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THEORETICAL ASPECTS OF PROGRESSIVE TAXATION
PublikacjaThe following article describes and discusses the theoretical aspects of taxation including its functions, mechanisms and in particular income taxes and progression system. The author analysed the literature both historical and modern to research the topic. The idea of progressive taxation has been present in modern tax system for several ages together with its positive and negative consequences. The article summarises with several...
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Corporate Social Responsibility Culture in the University of Technology – Polish Students Perspective
PublikacjaPurpose: The view on CSR concept is constantly broadening and still the new perspective is needed. New challenges are imposed by social, environmental and economic changes. A stakeholder approach defining organizations’ responsibility is no more valid. There is a need to redefine CSR concept and its role in sustainable development. Higher education and its role in shaping future attitudes towards corporate social responsibility...
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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
PublikacjaCrises 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 Governance-The International Journal of Business in Society
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The Journal of Corporate Governance, Insurance, and Risk Management
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Democracy and Governance
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Upper corporate income tax rates CIT in EU countries (in%).
Dane BadawczeIn 2000, CIT rates were quite varied; in Ireland and Lithuania it was 24%, and in Germany it was nearly 52%. For all EU countries, the average CIT rate was at the level of 32%, but in the following years the rate decreased to reach the level of around 22.5%. The largest reductions in the CIT rate were introduced by Bulgaria and Germany. Particularly...
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Personal income tax (PIT) from conducting business activity due to income from real estate rental
Dane BadawczeThe following data contains analysis of the tax burden on investments, purchase of real estate and obtaining income from its rental.In the case of earning income from the rental of real estate, in most countries of the EU, the entrepreneur may be subject to taxation of income with personal income tax (PIT) or corporate / corporate income tax (CIT)....
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CIT income tax from legal persons / corporations on account of income from renting real estate
Dane BadawczeThe following data contains analysis of the tax burden on investments, purchase of real estate and obtaining income from its rental.In the case of earning income from the rental of real estate, in most countries of the EU, the entrepreneur may be subject to taxation of income with Personal Income Tax (PIT) or corporate / Corporate Income Tax (CIT)....
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From Advice and Consultation to Local Co-governance. The Case of Advisory Councils in Polish Cities
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Journal of Tax Administration
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AUSTRALIAN TAX REVIEW
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EC Tax Review
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EJournal of Tax Research
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Nordic Tax Journal
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British Tax Review
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NATIONAL TAX JOURNAL
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World Tax Journal
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Corporate social responsibility practices incomes and outcomes: Stakeholders' pressure, culture, employee commitment, corporate reputation, and brand performance. A Polish–German cross‐country study
PublikacjaThis study aims to compare employee perception of corporate social responsibility (CSR) practice incomes and outcomes in the construction industry in Poland and Germany. It proposes a model that examines the influence of stakeholder pressure, culture, and CSR practices on company brand performance, reputation, and employee identification. The findings suggest that the structure of relationships varies for project‐managed construction...
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Corporate Social Responsibility and Corporate Financial Performance: An Empirical Literature Review
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A piece of corporate finance
PublikacjaThe handbook presents the subject of financial liquidity and CVP analysis. The handbook uses different types of information: definitions of the issues; “real life” examples illustrating a given theoretical issue in practice; mathematical formulas necessary to calculate a certain value; types of method used. In addition to traditional resources such as drawings, diagrams, tables and photos, the handbook also includes resources of...
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Tax Evasion, Tax Morale, and Trade Regulations: Company-Level Evidence from Poland
PublikacjaObjective: 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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Journal of Taxation
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Efficiency of environmental taxation in European countries: comparative analysis
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Anti-crisis activities and export performance in the Covid-19 pandemic: The case of Polish exporters
PublikacjaThe 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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Roles of Advisory Councils in Urban Governance
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Depreciation - underestimated tax optimization tool
PublikacjaOptymalizacja 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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MSP for port areas – To what extent should we interfere with governance of ports’ waters? Case study of Polish seaports
PublikacjaThe EU MSP Directive imposed the requirement to develop plans for all water areas under the jurisdiction of an EU country by the end of March 2021. Poland is the only country in the Baltic Sea Region whose maritime administration has decided to elaborate detailed maritime spatial plans for port waters. The aim of the paper is to draw conclusions from the work carried out so far on the MSP for Polish port water areas. For this purpose,...