Czasopisma naukowe | Scientific Journals: Recent submissions
Now showing items 2721-2740 of 31154
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Legenda Kościuszki w tradycji narodowej Polaków
(Uniwersytet Łódzki, 2006) -
Kultura wsi w społecznej świadomości - balast czy atut współczesnego Polaka
(Uniwersytet Łódzki, 2006) -
Business Models of Ukrainian Banks: the Impact of the Revolution of Dignity, the COVID–19 Pandemic, and Russia’s Military Aggression
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-03-28)The purpose of the article is to identify key banking activity models in Ukraine and show how they changed under the influence of the Revolution of Dignity, the COVID–19 pandemic, and the imposition of martial law. The ... -
The Development of the Cooperative Banking Sector in Selected Central and Eastern European Countries
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-03-28)The study assesses the development of the cooperative banking sector in selected Central and Eastern European (CEE) countries against the average statistics of the segment in those countries. It also compares it to the ... -
The Interactions between Labour Market Policies and Income Inequalities in Groups of European Union Countries
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-03-28)Social cohesion and a sustainable labour market remain the aims of sustainable development policy. However, income inequalities and labour market policies are more often separately analysed. To fill the identified research ... -
The Role of Digital Services Trade Restrictiveness in Exports: Before and During COVID–19
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-03-28)Digital technology has penetrated various fields, including international trade. This study aims to analyze how barriers/openness to trade in digital services affected exports before the COVID–19 pandemic (2015–2016) and ... -
The Impact of Economic Security on Sustainable Entrepreneurship in Central and Eastern Europe – from the Financial Crisis to the COVID–19 Pandemic
Kowalska, Magdalena
; ; (Wydawnictwo Uniwersytetu Łódzkiego, 2024-03-28)
The article’s main aim is to assess the impact of economic security on sustainable entrepreneurship in Central and Eastern European Countries (CEECs), including Bulgaria, Croatia, Czechia, Estonia, Hungary, Lithuania, ... -
Financial Constraints on Firm Growth: The Role of Firm Age in the ASEAN–6
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-03-28)The paper assesses the moderating role of firm age in the relationship between financial constraints, as measured by the KZ index, and the WW index on three alternative measures of firm growth (Asset growth, ROA, and ROE) ... -
A Comparative Analysis of Key Integration Blocks
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-03-28)Why is integration progressing successfully in some parts of the world but not in others? Why are only some integration blocks hugely important for member countries? And why this is not the case globally? This article ... -
Comparing the Efficiency of European Banking Sectors from the Financialisation Perspective Using the DEA Method
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-03-28)Research background: The importance of the financial sector for the real economy has increased as there has been a transition from industrial capitalism to financial capitalism in recent years. The increasing importance ... -
The Impact of Innovation on Business Development. The Example of Moderate Innovators and the Visegrad Group Countries
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-03-28)The paper analyzes the relationship between innovation dimensions, according to the European Innovation Scoreboard, and the entrepreneurship rate in a group of moderate innovator countries. Using the Pearson linear ... -
The VAT Treatment of Cryptocurrencies
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-30)Since their creation in 2009, crypto-assets have evolved from niche products into assets held and used much more widely. These assets pose challenges for policymakers and tax administrations, because, as pointed out by the ... -
What can I do for Europe?
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-30) -
The Constitutionalisation of the Tax Sovereignty of European Autonomous Territories
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-30)This article presents the results of a comparative legal research concerning tax sovereignty granted to 13 European autonomous territories by constitutional law. Research material includes the constitutions of the main ... -
Polish Concession Fee on Offshore Wind Farms: A Quasi-Tax Hidden in the Energy Law
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-30)The production of electricity using offshore wind farms is at a preparatory stage in Poland. However, it has the opportunity to become the most dynamically-developing segment of the power industry, especially considering ... -
Reporting Tax Schemes Violates Legal Professional Privilege
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-30)In this article, the author discusses the judgment of the CJEU in the case C-694/20 Orde van Vlaamse Balies and Others, which extends the protection of professional secrecy for lawyers. In the context of combating aggressive ... -
The Income Tax Designation for the Benefit of PBOs: Correct Financial Support for Public Benefit Activities by Taxpayers Within the Institution of the Income Tax Designation?
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-30)Since 1st January, 2004, the institution of a designation of part of the income tax in favour of public benefit organisations has been functioning in the Polish tax system. The right to the allocation may be exercised by ... -
A Discussion on the International Tax Issues Arising in Chinese Enterprises’ Investments to Brazil
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-30)Brazil is a member state of the Golden BRICS and the biggest economy in South America. China is also a member state of the Golden BRICS and the second biggest economy in the world. To enhance mutual economic cooperation ... -
The Remuneration of Teachers and Researchers under Art. 21 of the Brazil-Poland Double Taxation Convention of 2022 in the Light of the Polish Treaty Practice
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-30)The aim of this paper is to analyze an exemption addressed to visiting teachers and researchers included in Art. 21 of the Agreement between the Republic of Poland and the Federative Republic of Brazil for the elimination ... -
Exit Taxation and the DTT Between Poland and Brazil
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-30)The article addresses the issue of double taxation elimination in cases involving the application of an exit tax under the DTT between Poland and Brazil, which was signed in 2022. The author explains the key characteristics ...