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Modele systemów podatkowych w państwach Unii Europejskiej
No full textThe aim of the article is to identify the similarities and differences in the tax systems in the European Union (EU) countries by specifying the basic tax system models. For its implementation we carry out a cluster analysis using the k-means method based on 12 parameters characterising tax systems. We distinguish five models of tax systems in the EU countries: Western European, Eastern European, Nordic, British and mixed model. We use such a nomenclature as the basic parameters of the tax system are strongly correlated with the geographical location of the country. Probably factors such as history, tradition, and culture have a significant impact on the shapes of the tax systems in the EU. Clear differences exist especially between the EU-15 countries and Central and Eastern European countries.(original abstract)Celem artykułu jest zidentyfikowanie podobieństw i różnic w systemach podatkowych państw Unii Europejskiej (UE) przez wyszczególnienie podstawowych modeli tych systemów. Dla jego osiągnięcia przeprowadzono analizę skupień metodą k-średnich, której podstawą było 12 parametrów charakteryzujących systemy podatkowe. W ten sposób wyodrębniono pięć modeli systemów podatkowych w państwach UE: zachodnioeuropejski, wschodnioeuropejski, nordycki, brytyjski i mieszany. Ich nazewnictwo wynika z tego, że podstawowe parametry systemu podatkowego są silnie skorelowane z położeniem geograficznym kraju. Prawdopodobnie zatem znaczący wpływ na ukształtowanie systemów podatkowych w państwach UE mają czynniki, takie jak historia, tradycja i kultura. Wyraźne różnice w konstrukcji systemów podatkowych są widoczne zwłaszcza między państwami tzw. starej piętnastki UE a państwami Europy Środkowo-Wschodniej.(abstrakt oryginalny
Wewnętrzna atestacja informacji niefinansowych - podejście modelowe
No full textThe aim of the article is to present a model approach to the implementation of internal audit services in the area of non-financial reporting. In order to achieve it, an analysis of the literature and legal acts in this area was carried out. Conclusions were formulated based on inductive and deductive inference carried out by the method of analysis and synthesis. The article shows a model diagram of the implementation of audit tasks in the field of non-financial reporting. It indicates the premises for accepting the assurance task in the field of non-financial reporting into the internal audit plan and describes the course of the task implementation. The result of audit work in this area is an internal certifying report, which is the management\u27s assurance of the reliability, quality, and transparency of information contained in the non-financial report. The article is a voice in the discussion of an internal auditor\u27s role in the non-financial reporting process.(original abstract)Celem artykułu jest zaprezentowanie modelowego podejścia do realizacji usług audytu wewnętrznego w obszarze raportowania niefinansowego. Aby go osiągnąć, przeprowadzono analizę literatury oraz aktów prawnych w przedmiotowym zakresie. Wnioski sformułowano, opierając się na wnioskowaniu indukcyjnym i dedukcyjnym, przeprowadzonym metodą analizy i syntezy. Artykuł ukazuje modelowy schemat realizacji zadań audytowych w zakresie raportowania niefinansowego. Wskazano w nim przesłanki przyjęcia do planu audytu wewnętrznego zadania zapewniającego z zakresu raportowania niefinansowego oraz opisano przebieg realizacji zadania. Efektem prac audytowych w przedmiotowym obszarze jest wewnętrzny raport poświadczający, który stanowi zapewnienie kierownictwa o rzetelności, jakości i przejrzystości informacji zawartych w sprawozdaniu niefinansowym. Tekst jest głosem w dyskusji na temat potrzeby atestacji informacji niefinansowych oraz wskazaniem roli, jaką może odegrać audytor wewnętrzny w procesie raportowania niefinansowego.(abstrakt oryginalny
Performance of Tax Investigations and Tax Sanctions for Income Concealment in Poland
No full textThis paper gives an insight into the application of one of the institutions of law adopted nearly twenty years ago by the government to counteract income tax evasion in Poland. The contents of the paper focusses on two main issues. First it enquires into the institution in question - in particular into its design, giving consideration both to the sources of information necessary to detect and disclose income concealment, standards of tax procedures and the legal framework behind them. In the course of this enquiry certain questions are asked and answered in relationship to the purpose, the effects, the sustainability of the regulations, that in its revised structure are in effect since 1st of January 2016, to the existing economic conditions. Secondly it determines the frequency and scope of the application of the procedures and provisions under consideration while taking into account the statistical data from the Ministry of Finance. It examines the results of tax investigations and evaluates their performance by using selected indicators. It also brings to light certain facts about the scale and nature of the phenomenon of income concealment in Poland.(original abstract)Artykuł dotyczy funkcjonowania jednej z instytucji prawa podatkowego powołanej do życia około dwudziestu lat temu przez władze państwowe w celu przeciwdziałania zjawisku uchylania się od opodatkowania podatkiem dochodowym od osób fizycznych w Polsce. Analizie poddano instytucję, o której mowa - w szczególności jej ukształtowanie, z uwzględnieniem zarówno źródeł informacji niezbędnych do wykrycia i ujawnienia zjawiska ukrywania dochodów, jak i standardów procedur podatkowych oraz wdrożonych w związku z nimi ram prawnych. W pracy - po pierwsze - udzielono odpowiedzi na pytania dotyczące celu, skutków i dostosowania regulacji, które w zmienionej formie obowiązują od 1 stycznia 2016 r., do istniejących warunków gospodarczych, po drugie, określono częstotliwość i zakres stosowania analizowanych procedur i przepisów przy uwzględnieniu danych statystycznych Ministerstwa Finansów. Zbadano również wyniki postępowań podatkowych i za pomocą wybranych wskaźników oceniono ich skuteczność, a także wskazano na fakty mogące świadczyć o skali i charakterze nieujawniania dochodów w Polsce.(abstrakt oryginalny
Społeczna odpowiedzialność w strategii przedsiębiorstw sektora TSL notowanych na FWB i GPW
No full textThe article aims to evaluate the implementation of the concept of corporate social responsibility in the strategy in selected enterprises from the TSL sector and to indicate one of the key challenges, which is the effective presentation of CSR policy. The research covered 7 companies listed on the FWB and 5 companies listed on the GPW. In the paper, the deductive method, assisted by literature studies and comparison induction was used. The areas of socially responsible activities undertaken by selected companies were presented and the range of their communication was assessed. Today, the TSL industry is characterized by high dynamics. Therefore, it is worth considering changing the current practices in the presentation of CSR activities of companies listed on the GPW. A proposal to change the current practices in this area was presented.(original abstract)Celem artykułu jest ocena wdrożenia koncepcji społecznej odpowiedzialności biznesu w strategii w wybranych przedsiębiorstwach sektora TSL oraz wskazanie na jedno z kluczowych wyzwań, jakim jest efektywna prezentacja polityki CSR. Badaniem objęto 7 spółek notowanych na FWB oraz 5 spółek notowanych na GPW. W badaniu zastosowano metodę dedukcyjną, wspomaganą studiami literatury, oraz metodę porównawczą. Przedstawiono obszary działań społecznie odpowiedzialnych podejmowanych przez wybrane spółki oraz oceniono zasięg ich komunikowania. Współcześnie branżę TSL cechuje duża dynamika, dlatego warto rozważyć zmianę obecnych praktyk w zakresie prezentacji działań CSR spółek notowanych na GPW. Przedstawiono propozycję zmiany dotychczasowych praktyk w tym zakresie.(abstrakt oryginalny
Monetary Determinants of House Prices in Central and Eastern European Countries
No full textThis research aimed at the empirical estimation of the monetary determinants of house prices in the Czech Republic, Hungary, Poland, and Romania. The application of quarterly panel data for the period 2010-2019 indicates that a central bank policy rate increase was responsible for the fall in house prices, with a similar effect on house prices by a higher consumer inflation and nominal (real) exchange rate undervaluation. There was no reaction of house prices to the business cycle. However, the housing boom had a positive contribution to cyclical changes in output, while not affecting consumer prices and exchange rate.(original abstract)Przeprowadzone badanie ma na celu oszacowanie empiryczne czynników monetarnych dla cen nieruchomości w Republice Czeskiej, na Węgrzech, w Polsce i w Rumunii. Wykorzystując kwartalne dane panelowe z lat 2010-2019, stwierdzono, że wzrost stopy procentowej banku centralne-go powoduje spadek cen nieruchomości, przy podobnym oddzialywaniu inflacji konsumenckiej i niedoszacowanego kursu walutowego w ujęciu nominalnym i realnym. Ceny nieruchomości nie zależą od cyklu koniunkturalnego, ale boom na rynku nieruchomości pozytywnie oddziałuje na cykliczne zmiany dochodu, nie mając jednocześnie wpływu na ceny konsumenckie i kurs walutowy.(abstrakt oryginalny
Company Investments in the Context of Financial Strategies
No full textThis paper is focused on the determination of type of financial strategy to company investment. The analysis traces which financial strategies are preferred by companies from industries classified according to technological intensiveness. The study used data from 7,095 Czech enterprises during the 2014-2018 period. The typology of strategies was based on dynamic criteria created by combining indices of financial ratios. This study confirmed that management do not strictly prefer a conservative or aggressive investment strategy. A quarter of investment companies are rather inclined towards a strategy with conservative elements regarding the area of financing and aggressive elements regarding the golden rule of investing (Strategy B). One-third of the companies practise risky investment (long-term assets grow faster than sales). The contribution of this paper is an extension of investment theory by the typology of financial strategies of investing companies, which can be useful in making future investor decisions, for creators of subsidy policies and financial institutions providing financing for company investments.(original abstract
The Impact of Social Media Peer Communication on Customer Behaviour - Evidence From Romania
No full textThis paper investigates the effects of the type of appeal (emotional vs. rational) on the persuasiveness of social media messages related to products, services and brands. Previous research shows that electronic word-of-mouth spread through social media has a strong influence on customers\u27 purchase decisions. This paper examines whether this influence depends on the type of appeal used in the message. The research method was based on a survey administered online to a sample of 369 students. The survey questionnaire contained 21 closed questions. The message credibility itself is slightly influenced by the type of appeal (rational or emotional): rational messages are more convincing than emotional ones. On the other hand, the type of appeal strongly influences both purchase intention and perceived purchase risk. While the perceived risk is lower for the rational messages, the intention to buy the product is higher for the emotional messages, due to the particular characteristics of the studied product (smartphone).The findings have practical importance for companies that promote their products through social media. They should use both the emotional and rational approach in their messages: the emotional posts use feelings to make customers buy, while the factual messages help customers reduce the perceived risk of making a wrong decision. The paper contributes to a more advanced understanding of how rational and emotional posts in the social media impact on the customer\u27s behaviour.*(original abstract
The Effect of Immigration on Human Capital Expenditure in Europe: An International Analysis
No full textImmigration into Europe has been increasing rapidly in recent years, and consequently the European Union is intensifying efforts to create an effective and safe migration policy. In this context, European institutions play a crucial role in setting strategic instruments for migration policy, and the adaptation and integration process of immigrants is one of these instruments. For this purpose, EU countries are implementing various human capital outlays, e.g. on public education and healthcare. This study aimed to empirically analyse the impact of immigration on this expenditure. Panel data analysis was carried out with the data between 1995 and 2017 for 16 European countries. The results support the argument that immigration may have reduced the expenditure that immigrants benefit more from, such as education and social expenditure, while it does not reduce the expenditure that immigrants benefit less from such as healthcare(original abstract
A Novel Method to Determine The Growth Potential Of Agricultural Enterprises in Various Business Plans
No full textThis article presents different models useful in identifying the potential for enhancing the performance of agricultural enterprises of various business forms and scales. A clustering method developed by the authors was used to calculate an integral indicator of the development potential of agricultural enterprises within larger organizational and legal units. The model allows enterprises of all structures/scales to emphasize different performance indicators of interest. Moreover, distinctive characteristics of the performance growth potential of various business forms were revealed.(original abstract
Collective Trust and Stress at Work. Evidence from The Banking Sector
No full textAn increasing collective trust reduces stress at work in many countries, regardless of national characteristics. The goal of this paper was to investigate whether collective trust is related to occupational stress among bank employees, where 2,279 bank employees were surveyed. Exploratory factor analysis was used to build a collective trust index based on: openness, care, appreciation, common values, honesty/fairness, loyalty, dyadic trust (a direct question about trust), and job security. Cronbach\u27s alpha allowed to evaluate the quality of the obtained index. The regression then pointed to those aspects of collective trust and metric variables which were relevant to the level of occupational stress. The most important factors which correlate with stress at work were job security, common values and affective commitment. The authors managed to create a stress management model based on collective trust and components of the metrics(original abstract