Publishing House of Wroclaw University of Economics and Business Journals
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The Impact of Fiscal Sovereignty in the Field of Real Estate Tax on Municipal Revenues
Full text linkAim: The aim of the article was to assess the significance of the fiscal sovereignty granted to municipalities in Poland in the real estate tax from the perspective of its impact on their revenues. The study determined the scale and nature of the use of fiscal sovereignty instruments by various types of municipalities and to analyse the financial impact of these actions.
Methodology: The research encompassed all municipalities in Poland (including cities with county rights as well as urban, rural, and urban-rural municipalities), utilising data provided by the Ministry of Finance for the years 2018-2023. Empirical research methods such as observation, comparison, and measurement were employed, along with descriptive statistics techniques.
Findings: The analysis indicated that from 2018 to 2023 the exercise of fiscal sovereignty by municipalities resulted in a total revenue decrease of PLN 20.2 billion (13% of total real estate tax revenue during this period). This confirms the significant impact of utilising fiscal sovereignty instruments on municipal revenues. Notable differences were observed among various types of municipalities, with rural municipalities showing a greater propensity to apply tax preferences. The primary instrument utilised in this regard was the reduction of upper tax rates.
Implications: The research findings indicate a need for further, in-depth analysis of the long-term effects of exercising fiscal sovereignty, particularly in the context of local development and municipal competitiveness. Furthermore, they provide valuable information for policymakers and tax authorities, suggesting the potential necessity for modifying current regulations to optimise the municipal revenue system, considering the diverse needs and capabilities of different types of local government units.
Originality/value: This study makes a significant contribution through its comprehensive analysis of the effects of fiscal sovereignty application on a national scale, identification of differences in tax strategies among various types of municipalities, and provision of current quantitative data on the scale and nature of the utilisation of specific instruments. Consequently, the research findings can serve as a foundation for further analyses and support in shaping tax policy at both local and national levels
Factors Affecting Successful Capital Raising for Startups: Evidence from the US Capital Market
Full text linkAim: This article aimed to analyse the selected factors that have an impact on the success of acquiring capital of a startup company on the capital market. The discussed research question was: Does information, such as the founder’s background, education, experience, and amount of funding acquired previously, have a positive impact on the amount of capital that will be acquired in the next rounds of funding?
Methodology: An econometric analysis was performed on the effect of the entrepreneur’s experience and background on the success of the next rounds of funding, using an OLS linear regression model. The study used selected factors that analysed data on the US market.
Results: The model’s joint statistical significance suggests that the explanatory variables have an effect on the explained variable.
Implications and recommendations: The results may be important for new startup companies requiring external financing from capital markets. The study focused on the initial financing situation of startups based on data from the USA.
Originality/value: The main value of the research was the identification of factors showing low significance (type of profession: consultant, teacher, Google or Microsoft employee) and those significant (e.g. profession of director)
Framing Taxes as Losses: A Phenomenological Study of Mental Accounting and Compliance Behaviour in Indonesia
Full text linkAim: This study examined how taxpayers perceive and manage their tax liabilities through an accounting mental approach.
Methodology: Employing a phenomenological approach, the authors conducted in-depth interviews with tax consultants and clients experienced in fulfilling tax obligations. Data were analysed through bracketing, categorisation, and thematic development.
Findings: Five themes emerged: tax and corruption as intertwined tensions, consultants as facilitators of legal avoidance, bookkeeping as a strategic tool, low-risk avoidance as a preferred option, and compliance as a subtle psychological struggle. Taxpayers commonly frame taxes as entries in a ‘loss account’, prompting loss-aversion strategies to minimise liabilities whilst remaining lawful. Consultants act as both technical experts and psychological intermediaries who translate taxpayers’ fear of sanctions into avoidance strategies.
Implications: The study extends the ‘slippery slope’ theory by showing how loss framing shapes compliance in Indonesia, and underlines the dual role of tax consultants, highlighting the need of policy to rebuild trust and reframe taxation as a civic responsibility to encourage voluntary compliance.
Originality/value: By revealing how negative tax framing and distrust interact to shape compliance, the study offers new insights into tax behaviour in contexts where legality, avoidance, and low institutional trust converge
Does the rural social pension alleviate urban-rural health inequality of opportunity? Evidence from China
Full text linkAim: To examine the impact of the New Rural Pension Scheme (NRPS) on health disparities between the urban and rural elderly in China.
Methodology: The authors constructed health inequality of opportunity (IOp) based on the ex-ante principle and utilised panel data from the China Health and Retirement Longitudinal Study (2015-2018), employing both difference-in-differences (DID) and propensity score matching DID methodologies to assess the impact.
Results: It was found that enrolment in the NRPS significantly enhanced health levels of the rural elderly and reduced health inequality of opportunity between the urban and rural elderly by 6.67%. The impact was more pronounced among lower-income and older age groups. Implications and recommendations: The findings suggest that targeted social pension programmes can effectively reduce regional health disparities. Future research should explore the long-term sustainability of these effects and their applicability to other developing countries with similar urbanrural divides.
Originality/value: This study uniquely applied inequality of opportunity theory to distinguish between ‘justifiable’ and ‘unjustifiable’ health disparities, providing a more comprehensive understanding of urban-rural health inequalities and demonstrating the effectiveness of social pension programmes in addressing these disparities
Interactions between corporate governance, tourism growth,and corporate performance: the case of listed tourism companiesin Türkiye
Full text linkAim: This study evaluates interactions between corporate governance, tourism growth, and corporate performance concerning listed tourism companies.
Methodology: Panel econometric procedures, including regressions by least squares, fixed effects, random effects and causality analyses were followed using quarterly data ranging from 2013:Q1 to 2023:Q4.
Results: The results show that company-level corporate governance proxies and country-level tourism growth exert statistically significant effects on companies financial performance, with mixed directions of corporate governance’s impact. The panel causality test results exhibit two different unidirectional causalities that run (1) from company-level board size to company-level return on assets, and (2) from country-level tourism growth to company-level return on equity.
Implications and recommendations: The results reveal that tourism companies need to be encouraged to increase the number of tourists and the number of nights spent in order to achieve better corporate performance. As further research, determinants of leadership styles and their effects on financial performance would provide important clues about the management methods that should be implemented to improve competitiveness and performance.
Originality/value: Türkiye was selected as the sample, being one of the top tourist destinations, therefore the results of this study could be generalised for other major tourist destinations, especially those in the Mediterranean region. As far as research questions, econometric methodology, and data type are concerned, this study is the first of its kind to the best of the author’s knowledge
Visualisation of linear ordering results using multidimensional scaling – problems and an overview of studies
Full text linkAim: The aim of the article was to review the methodological solutions proposed as part of the hybrid method, which combines linear ordering with multidimensional scaling for various types of data. In the first step, after applying multidimensional scaling, it was possible to visualise objects of interest ina two-dimensional space. In the second step, the objects were linearly ordered according to an aggregate measure based on the Euclidean distance.
Methodology: The general procedure of the hybrid method, which can be used to visualise results of linear ordering for metric, ordinal and interval-valued data, was presented.
Results: The authors highlight the problems associated with the use of multidimensional scaling in linear ordering and how they can be solved. These problems with the application of multidimensional scaling in linear ordering are illustrated by an attempt to rank 27 EU countries in 2021 according to their progress towards reaching the sustainable development goal (SDG7). The article also contains an overview of studies involving the hybrid method.
Implications and recommendations: If the distribution of errors related to the arrangement of individual objects in the scaling space (stress-per-point values – spp) deviates significantly from the uniform distribution, the ranking of objects based on the results of multidimensional scaling is distorted. To solve this, the paper proposes to select the optimal multidimensional scaling procedure considering two criteria: Kruskal’s goodness-of-fit statistic and the Herfindahl-Hirschman index, calculated using spp values. The use of the hybrid method is facilitated by the mdsOpt package in R environment.
Originality/value: The hybrid method makes use of the concept of isoquants and the path of development (the shortest line connecting the pattern and anti-pattern of development) proposed by Hellwig (1981). By applying multidimensional scaling one can visualise the results of linear ordering for more than two variables, whereas other linear ordering methods cannot be used to visualise these results
Does inheritance taxation stimulate or hamper human capital accumulation?
Full text linkAim: The taxes imposed on inheritance can stimulate or hamper accumulation of human capital, but it is unclear which of these prevails.
Methodology: The study analysed the problem in the long run with the dynastic model using two approaches. In the first, human capital was approximated by wages, whilst in the second it constituted a separate production factor. The former refers to the complementarity between two types of capital, while the latter refers to the substitutability.
Results: If wages approximate human capital, the inheritance tax decreases human capital accumulation. If, however, it is a distinct production factor, then the tax does not affect the accumulation rate but positively impacts the ratio of human to physical capital.
Implications and recommendations: Inheritance taxation can stimulate labour-intensive and environmentally friendly production without harming economic growth if human and physical capital are the substitutes. Future research should involve the empirical verification of postulated results.
Originality/value: The authors explained theoretically why inheritance taxation sometimes hampers and sometimes stimulates human capital accumulation without referring to different capital accumulation models, but only to the complementarity or substitutability of various types of capital
Wpływ mąki z nasion chia na właściwości odżywcze i reologiczne mieszanek mąki pszennej i ciasta
No full textAim: This study aimed to evaluate the effects of incorporating ground chia seed (chia flour, CF) in varying proportions (0/100, 5/95, 10/90, 15/85, 20/80, and 25/75 w/w chia/wheat flour) on the rheological and pasting characteristics of blends made with two types of wheat flour (types 650 and 750).
Methodology: In the analysed mixtures of wheat flour and chia flour, the total protein content was determined using the Kjeldahl method, and then the properties of starch and the activity of amylolytic enzymes were assessed using an amylograph. Additionally, the Mixolab 1 device was used to analyse the rheological properties of the dough, including its behaviour during mixing and the quality of starch and protein.
Results: Adding CF, a rich source of protein, fibre, and healthy fats, increased both total protein content and initial gelatinization temperature in the blends. However, it also extended dough development time, decreased dough stability, and reduced susceptibility to retrogradation.
Implications and recommendations: The addition of chia flour has a positive effect on the technological value of dough, therefore it is recommended to add it in amounts even greater than 10%.
Originality/value: This study provides new insights into the impact of chia flour on dough rheology, expanding current knowledge on functional ingredients in bakery applications. The findings contribute to the development of innovative, health-oriented wheat-based products enriched with high-value nutrients.Cel: Celem tego badania była ocena wpływu dodatku zmielonych nasion chia (mąki chia, CF) w różnych proporcjach (0/100, 5/95, 10/90, 15/85, 20/80 i 25/75) na właściwości reologiczne ciast i kleików z uzyskanych mieszanek. Zastosowano dwa typy mąki pszennej – typ 650 i typ 750.
Metodyka: W analizowanych mieszankach mąki pszennej i mąki chia dokonano oznaczenia zawartości białka ogółem metodą Kjeldahla, a następnie oceniono właściwości skrobi oraz aktywność enzymów amylolitycznych za pomocą amylografu. Dodatkowo wykorzystano urządzenie Mixolab 1 do analizy reologicznych właściwości ciasta, w tym jego zachowania podczas mieszania oraz jakości skrobi i białka.
Wyniki: Dodatek mąki chia do mieszanek mącznych spowodował wzrost zarówno zawartości białka ogółem, jak i początkowej temperatury kleikowania. Wprowadzenie mąki chia wydłużało czas rozwoju ciasta, jednocześnie skracając jego stałość oraz zmniejszając podatność mieszanek na retrogradację.
Implikacje i rekomendacje: Dodatek mąki z nasion chia ma pozytywny wpływ na wartość technologiczną ciasta, dlatego zaleca się jej stosowanie w ilościach nawet większych niż 10%. Niniejsze badanie dostarcza nowych informacji na temat wpływu mąki chia na reologię ciasta, poszerzając wiedzę na temat funkcjonalnych składników w produkcji piekarskiej. Uzyskane wyniki przyczyniają się do rozwoju innowacyjnych, prozdrowotnych produktów na bazie pszenicy wzbogaconych w cenne składniki odżywcze
Odpowiedź Nowego Jorku na COVID-19 w kontekście koncepcji inteligentnego miasta
No full textAim: This study aims to critically assess how New York City’s response to the COVID-19 pandemic aligns with the principles of the smart city concept. Expanding upon an earlier study focused on the initial, ad hoc urban responses, this research examines the entire duration of the pandemic, highlighting strategic shifts and long-term adaptations in crisis management and urban resilience.
Methodology: The study employs a case study approach, analysing policy documents, statistical data, and secondary sources to assess New York City’s transition from immediate crisis response to structured recovery efforts. A qualitative assessment of governance strategies, social equity measures, and sustainability policies forms the basis of the evaluation.
Results: The study reveals that while New York City made strides in job recovery and economic revitalization, its response to the COVID-19 pandemic exposed persistent disparities in digital access, environmental justice, and social equity. The city implemented smart city-aligned initiatives, such as digital transformation efforts and sustainability programs, but challenges in governance, public trust, and equitable resource distribution hindered comprehensive resilience. The uneven recovery process highlighted gaps in long-term crisis management, emphasizing the need for a more inclusive and adaptive approach to urban resilience.
Implications and recommendations: The study underscores the necessity for a more integrated and inclusive approach to urban crisis management. It highlights the importance of addressing systemic inequalities and ensuring equitable access to technology and resources to fully realize the smart city vision.
Originality/value: This research contributes to the discourse on smart city resilience by offering a longitudinal perspective on New York City’s pandemic response. It provides valuable insights into the complexities of urban governance in times of crisis and the role of smart city strategies in fostering sustainable recovery.Cel: Niniejsze badanie ma na celu krytyczną analizę zgodności strategii i działań podjętych przez Nowy Jork w odpowiedzi na pandemię COVID-19 z fundamentalnymi zasadami koncepcji smart city. Rozszerzając zakres wcześniejszych badań, które koncentrowały się na początkowej, doraźnej reakcji miejskiej, niniejsza praca obejmuje całokształt działań podejmowanych w trakcie pandemii, ze szczególnym uwzględnieniem strategicznych zmian oraz długofalowych mechanizmów adaptacyjnych w zarządzaniu kryzysowym i budowaniu odporności miejskiej.
Metodyka: Badanie opiera się na metodzie studium przypadku i obejmuje analizę dokumentów strategicznych, danych statystycznych oraz źródeł wtórnych w celu oceny ewolucji podejścia Nowego Jorku – od natychmiastowej reakcji kryzysowej do systematycznych działań na rzecz odbudowy. Ocena została przeprowadzona w oparciu o jakościową analizę strategii zarządzania, polityk na rzecz równości społecznej oraz inicjatyw związanych ze zrównoważonym rozwojem.
Wyniki: Wyniki badania wskazują, że pomimo istotnego postępu w zakresie odbudowy rynku pracy i rewitalizacji gospodarczej, pandemia COVID-19 ujawniła strukturalne nierówności w dostępie do technologii, sprawiedliwości środowiskowej oraz równości społecznej. Miasto wdrożyło inicjatywy zgodne z koncepcją smart city, obejmujące cyfrową transformację oraz programy zrównoważonego rozwoju. Niemniej jednak, ograniczenia w zakresie efektywnego zarządzania, niski poziom zaufania społecznego oraz nierównomierna dystrybucja zasobów stanowiły istotne bariery dla osiągnięcia pełnej odporności miejskiej. Proces odbudowy cechowała znaczna asymetria, co unaoczniło deficyty w długoterminowym zarządzaniu kryzysowym oraz podkreśliło konieczność wdrożenia bardziej inkluzywnych i adaptacyjnych strategii w zakresie budowania odporności miejskiej.
Implikacje i rekomendacje: Badanie akcentuje konieczność wdrożenia bardziej zintegrowanego i inkluzywnego modelu zarządzania kryzysowego w kontekście miejskim. Podkreśla również kluczową rolę eliminacji nierówności strukturalnych oraz zapewnienia powszechnego i sprawiedliwego dostępu do technologii oraz zasobów, jako niezbędnych elementów pełnej realizacji idei smart city.
Oryginalność/wartość: Niniejsza analiza wnosi wkład w dyskurs naukowy dotyczący odporności smart city, oferując długoterminową perspektywę na odpowiedź Nowego Jorku na pandemię COVID-19. Badanie dostarcza istotnych wniosków dotyczących złożoności zarządzania miejskiego w warunkach kryzysowych oraz znaczenia strategii smart city w kształtowaniu zrównoważonej i odpornej przyszłości miast
Implementation Process of Zero-Emission Buses in the Public Transport System as Part of Building a Sustainable Public Transport System in Wrocław
No full textCel: Celem artykułu jest ukazanie procesu etapu budowy zrównoważonego systemu transportu publicznego we Wrocławiu na przykładzie wdrażania autobusów zeroemisyjnych. Badanie koncentruje się szczególnie na kwestii braku wykorzystania nisko- i zeroemisyjnych środków transportu kołowego w komunikacji publicznej.
Metodyka: W artykule przedstawiono rozwiązania, stosowane i planowane do zastosowania we Wrocławiu oraz przeanalizowano je pod kątem ilościowym i jakościowym. W badaniu wykorzystano proste metody statystyczne, badania literaturowe, analizę dokumentów oraz analizę desk research.
Wyniki: Podstawowym wynikiem badania jest ustalenie, że niski stopień wykorzystania we Wrocławiu dostępnych na rynku rozwiązań z zakresu transportu niskoemisyjnego utrudnia postęp w procesie budowy zrównoważonego systemu transportu publicznego. Miasto we współpracy z MPK Wrocław, jako przewoźnikiem miejskim, podjęło jednak działania mające na celu wprowadzenie autobusów zeroemisyjnych, kierując się zarówno chęcią podnoszenia poziomu jakości oferowanych usług, jak i potrzebą wpisywania się w wymogi ustawy o elektromobilności i paliwach alternatywnych. Aktualnie MPK wdrożyło autobusy na linii autobusowej K oraz planuje wprowadzić je na liniach 106 i 129, przystąpiło również do testowania autobusów wodorowych. Rozpoczęto także budowę sieci stacji tankowania wodoru. Działania te, jeżeli będą kontynuowane w dotychczasowy sposób, wpisują się w proces budowy zrównoważonego systemu transportu publicznego we Wrocławiu.
Implikacje i rekomendacje: Rekomendacją wypływającą z badań jest konieczność holistycznego spojrzenia na problem wdrażania zeroemisyjnych środków transportu kołowego. Proces ten, obarczony wysokimi kosztami początkowymi (zakup/dzierżawa autobusów, budowa infrastruktury, przeszkolenie kierowców i obsługi technicznej), pozwala jednak na skokowe zwiększenie poziomu jakości systemu transportu publicznego miasta poprzez odejście od użytkowania w jego ramach autobusów zasilanych paliwami kopalnymi, które wydzielają szkodliwe spaliny oraz powodują hałas wynikający z pracy silnika spalinowego. Pomocne mogą być programy krajowe i unijne umożliwiające uzyskanie dotacji bądź refundowania części poniesionych kosztów.
Oryginalność/wartość: Luka badawcza, którą artykuł wypełnia, przejawia się brakiem opracowań podsumowujących i przedstawiających proces wdrażania zeroemisyjnych autobusów w systemie transportu publicznego we Wrocławiu. Artykuł ten jest pierwszym podsumowaniem o charakterze naukowym procesu wdrażania autobusów elektrycznych we Wrocławiu.Aim: The aim of the article is to show the show the stage of the process of building a sustainable public transport system in Wrocław based on the example of the implementation of zero-emission buses. The study was particularly focused on the lack of the use of low- and zero-emission wheeled modes of transport in public transport.
Methodology: The study was particularly focused on the lack of the use of zero-emission wheeled modes of transport in the public transport system of the capital of Lower Silesia to date. The solutions used and planned for use in Wrocław were presented and analysed from the quantitative and qualitative perspective. The study used simple statistical methods, literature research, document analysis and desk research.
Results: The main result of the study is that the low level of the use of commercially available low-emission transport solutions in Wrocław hinders progress in the process of building a sustainable public transport system. However, the city, in cooperation with MPK Wrocław, as the city’s transport operator, has taken steps to introduce zero-emission buses, in order to both improve the quality of services offered and comply with the requirements of the Act on Electromobility and Alternative Fuels. Currently, MPK has implemented the buses on bus line K and plans to implement them on lines 106 and 129, as well as to proceed to test hydrogen buses. The construction of a network of hydrogen refuelling stations has also begun. These activities, if continued as before, are part of the process of building a sustainable public transport system in Wrocław.
Implications and recommendations: A recommendation emerging from the research is the need to take a holistic view of the problem of implementing zero-emission wheeled transport modes. This process, with its high initial costs (purchase/leasing of buses, construction of infrastructure, training of drivers and maintenance staff), nevertheless makes it possible to leapfrog the quality of the city’s public transport system by abandoning the use of buses powered by fossil fuels, which are characterised by harmful exhaust fumes and increased noise levels resulting from the presence of a combustion engine. National and EU programmes may be helpful in obtaining subsidies or refunding part of the costs incurred.
Originality/value: The research gap, which the article fills, manifests itself in the lack of studies summarising and presenting the process of the implementation of zero-emission buses in the Wrocław public transport system. This article is the first scientific summary of the implementation process of electric buses in Wrocław