Czasopisma naukowe | Scientific Journals: Recent submissions
Now showing items 8241-8260 of 31524
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The gender pay gap and women in managerial positions: V4 countries in the light of the European Union
Kłysik-Uryszek, Agnieszka
(Wydawnictwo Uniwersytetu Łódzkiego, 2020-12-30)
This research investigates the level of the gender pay gap and gender parity in the Visegrad Group countries in light of the changes that took place in the whole EU during the last decade. The following hypotheses accompany ... -
Przegląd wybranych badań nad moralnością podatkową. Wpływ moralności na rozmiary luk podatkowych
(Wydawnictwo Uniwersytetu Łódzkiego, 2020-12-30)It is commonly stated that the behavioral aspect is problematic for economists. Nevertheless, a large strand of the literature on the topic exists, and it is high time we started making use of this fact. Using a simple ... -
Do investors care about CSR? Evidence from Polish public listed companies
Kłysik-Uryszek, Agnieszka (Wydawnictwo Uniwersytetu Łódzkiego, 2020-12-30)
The CSR (corporate social responsibility) concept has become an increasingly important part of corporations’ strategies and plans. However, it does not have to translate into investors’ decisions to buy their shares. The ... -
Lockdowns and their legitimacy in the context of Adam Smith’s economic philosophy and liberalism
(Wydawnictwo Uniwersytetu Łódzkiego, 2020-12-30)Since the beginning of 2020, lockdowns have been introduced in numerous countries across the world in response to the emergence of coronavirus SARS-CoV-2 that causes the COVID-19 disease. Although the topic of lockdowns ... -
Value-free paradise is lost. Economists could learn from artists
(Wydawnictwo Uniwersytetu Łódzkiego, 2020-12-30)Despite the conclusions from the contemporary philosophy of science, many economists cherish the ideal of positive science. Therefore, value-free economics is still the central paradigm in economics. The first aim of the ... -
Ustawa o grach hazardowych przyczyną ubytków dochodów państwa w latach 2010–2019
(Wydawnictwo Uniwersytetu Łódzkiego, 2021-09-30)The gambling industry is highly profitable and generates numerous jobs, and therefore contributes to the state budget and state special funds. Following the introduction of the Gambling Act, the state’s income from gambling ... -
Dodatkowe zobowiązanie podatkowe ustalane na podstawie ustawy o podatku od towarów i usług jako niepodatkowa należność budżetowa
(Wydawnictwo Uniwersytetu Łódzkiego, 2021-09-30)For years, the issue of the legal nature of the additional tax liability established based on the regulations of the Act on Goods and Service Tax has been the subject of consideration in the doctrine of tax law and judicature. ... -
Ustawowe przesłanki warunkujące zwolnienie sprzedaży gruntów rolnych z podatku od czynności cywilnoprawnych
(Wydawnictwo Uniwersytetu Łódzkiego, 2021-09-30)The Tax on Civil Law Transactions dated 9 September 2000 exempted the contract for the sale of agricultural land from the foregoing tax. The study shows that the exemption applies only in the event of collective fulfilment ... -
Prolegomena do problematyki wykładni międzynarodowego prawa podatkowego
(Wydawnictwo Uniwersytetu Łódzkiego, 2021-09-30)International tax law is a significant part of international law. The specific subject of legal regulation here is, to a large extent, the division between sovereign states of competence to tax the same economic phenomena, ... -
Podatkowoprawne kwestie odpowiedzialności inkasentów opłaty uzdrowiskowej
(Wydawnictwo Uniwersytetu Łódzkiego, 2021-06-30)A tax collector is obliged to collect and remit tax to the appropriate tax authority. The scope of the collector’s liability is narrowed only to situations in which he collected the tax due but did not pay it to the tax ... -
Opodatkowanie podatkiem od nieruchomości urządzeń technicznych w Polsce – zagadnienia wybrane
(Wydawnictwo Uniwersytetu Łódzkiego, 2021-06-30)The study provides a high-level law technical walk-through of selected problems of taxation with real estate tax in Poland, especially connected with technological devices used in modern heavy industry and service industry. ... -
Wykonanie zastępcze a odliczenie VAT
(Wydawnictwo Uniwersytetu Łódzkiego, 2021-06-30)The subject of the article are issues related to the right to deduct tax on goods and services (VAT) in connection with the purchase by a VAT payer of goods or services from substitute contractors. The author indicates ... -
Glosa do wyroku Wojewódzkiego Sądu Administracyjnego w Bydgoszczy z dnia 18 sierpnia 2020 r., sygn. I SA/Bd 101/20
(Wydawnictwo Uniwersytetu Łódzkiego, 2021-06-30)The commentary is devoted to the analysis of the judgment of the Provincial Administrative Court in Bydgoszcz of August 18, 2020 (I SA/Bd 101/20). The issue is understanding of Art. 113 of the General Tax Law (1997), ... -
Glosa do postanowienia Sądu Najwyższego z dnia 15 stycznia 2021 roku, sygn. III KK 321/19
Izydorczyk, Jacek (Wydawnictwo Uniwersytetu Łódzkiego, 2021-03-30)
Commentary on the ruling of the Supreme Court concerning a criminal-fiscal act (k.k.s.), so-called failure to pay the tax collected on time by the payer (art. 77 § 1 k.k.s.); the author approves the opinion of the Supreme ... -
Wymagalność i skutki zeznania SD-3 na gruncie art. 6 ust. 4 ustawy o podatku od spadków i darowizn
(Wydawnictwo Uniwersytetu Łódzkiego, 2021-03-30)An instrumental obligation of taxpayers of inheritance and donation tax is to submit a tax return on the acquisition of goods or property rights SD-3 on time. This obligation does not raise any doubts in the case of the ... -
Pojęcie podatku w Niemczech –konstytucyjnoprawne, ustawowe, orzecznicze, doktrynalne
(Wydawnictwo Uniwersytetu Łódzkiego, 2021-03-30)The German constitution of 1949 does not define a tax. The Federal Constitutional Court initially pointed to the reception of the traditional, purely fiscal notion of a tax from the Reich Tax Code of 1919 for the purposes ... -
Opodatkowanie niepożądanej społecznie konsumpcji. Wprowadzenie do tematyki
(Wydawnictwo Uniwersytetu Łódzkiego, 2021-03-30)Nowadays, one can observe the phenomenon of introducing into the tax systems of many countries taxes on goods and services considered socially undesirable. They belong to the category of excise duties. Their subject is ... -
Recenzja książki: "Building Trust in Taxation", red. B. Peeters, H. Gribnau, J. Badisco, Intersentia, Cambridge–Antwerp–Portland 2017
(Wydawnictwo Uniwersytetu Łódzkiego, 2020-12-30) -
Z problematyki współpracy międzynarodowej na przykładzie spraw podatkowych
(Wydawnictwo Uniwersytetu Łódzkiego, 2020-12-30)This paper tackles some issues concerning the scope of state’s jurisdiction in tax matters. Starting with the concept of state jurisdiction under international law, it is shown that state jurisdiction in tax matters – as ... -
Zalecenia Międzynarodowego Funduszu Walutowego w procesie reformowania polskiego systemu podatkowego
(Wydawnictwo Uniwersytetu Łódzkiego, 2020-12-30)The successful economic transition from centrally planned economy into free market system required a total transformation of a tax framework. From the beginning the IMF assisted Poland with technical advice and formulated ...