• Impact of Costs on Legal Risk of CHF Foreign Currency Mortgage Loans in Shaping Financial Performance of Selected Banks 

  Polkowska, Zofia (Wydawnictwo Uniwersytetu Łódzkiego, 2025-06-30)

  The purpose of the article. Costs associated with legal risks, including those arising from the need to carry out loan conversions, compensate borrowers, and court or settlement costs, are an element that affects the ...

• Analiza bibliometryczna badań nad ESG 

  Król, Patryk Janusz; Jędrzejewski, Piotr (Wydawnictwo Uniwersytetu Łódzkiego, 2025-06-30)

  The purpose of the article. The aim of this article is to provide a comprehensive bibliometric analysis of the academic literature on Environmental, Social, and Governance (ESG) topics within the domains of economics, ...

• Regulatory Deficiencies in Investor Protection on the CFD Market in Poland 

  Jarosz, Wojciech; Górny, Mikołaj (Wydawnictwo Uniwersytetu Łódzkiego, 2025-06-30)

  The purpose of the article. Retail investors in capital markets have enhanced accessibility to a broad spectrum of financial instruments via online trading platforms operated by investment firms. However, these instruments ...

• The Relationship Between ESG Scores and Net Profit Growth in the Light of Factors Determining It 

  Zengin, Burcu; Bolek, Monika (Wydawnictwo Uniwersytetu Łódzkiego, 2025-06-30)

  The purpose of the article. The aim of the article is to analyze the growth of net profits in the context of factors influencing it, taking into account ESG strategy implemented by companies.Methodology. In the research, ...

• NBP Monetary Policy in 2020–2022 in the Light of Central Banks' Responses to External Shocks 

  Szmigiel, Kamila (Wydawnictwo Uniwersytetu Łódzkiego, 2025-06-30)

  The purpose of the article. The aim of the article was to assess the effectiveness of monetary policy implementation under conditions of strong external shocks on the example of selected central banks and its implications ...

• Assessment of the Level of Development of Cashless Transactions in the European Union Countries Between 2019–2023 

  Apanel, Adrian; Grzelczak, Marlena (Wydawnictwo Uniwersytetu Łódzkiego, 2025-06-30)

  The purpose of the article. The aim of the article is to assess the level of development of cashless payment in the European Union countries between 2019 and 2023. The following research question was formulated – which ...

• Attacks on Polish Bank Customers During the Pandemic: Cyberscams and the Role of Security Alerts 

  Kaczmarczyk, Wojciech (Wydawnictwo Uniwersytetu Łódzkiego, 2025-06-30)

  The purpose of the article. The publication aims to determine the extent to which changes in the use of e-banking during the COVID-19 pandemic influenced the methods and scale of cyberscams in Europe (including Poland). ...

• Niepewna przyszłość prawa karnego skarbowego (na rozdrożu między powszechnym prawem karnym a sankcją administracyjną) 

  Radzikowski, Krzysztof (Wydawnictwo Uniwersytetu Łódzkiego, 2025-06-30)

  Fiscal penal law is a separate branch of criminal law (criminal law sensu largo), protecting the broadly understood public financial order (especially fiscal interests). The status of fiscal penal law is the subject of ...

• Francuski podatek od istotnego majątku związanego z rynkiem nieruchomości jako źródło inspiracji dla polskiego ustawodawcy 

  Mariański, Michał (Wydawnictwo Uniwersytetu Łódzkiego, 2025-06-30)

  This article is a continuation of research on French tax law, which is regulated in principle in one legal act, that is the general tax code. The analysis carried out in this publication concerns the issue of taxation of ...

• Sprawozdanie z międzynarodowej konferencji naukowej pt. „Współczesne wyzwania prawa podatkowego” (16–17 grudnia 2024 r.) 

  Sęk, Małgorzata; Kukulski, Ziemowit (Wydawnictwo Uniwersytetu Łódzkiego, 2025-06-30)

• The Non-application of General Anti-avoidance Rules and State Aid Rules: Remarks on the CJEU Judgment in Engie 

  Justyńska, Anna (Wydawnictwo Uniwersytetu Łódzkiego, 2025-06-30)

  In its judgment of 5 December 2023 in joined cases C-451/21 P and C-454/21 concerning transactions made within the group of Engie companies, the CJEU restricted the Commission’s powers to interpret national legal provisions ...

• Fundacja rodzinna a unikanie opodatkowania 

  Mariański, Adam (Wydawnictwo Uniwersytetu Łódzkiego, 2025-06-30)

  The Family Foundation Act introduced a new type of legal person into the Polish legal system. In principle, a family foundation is a taxpayer of corporate income tax, which is, however, exempt from taxation. This exemption ...

• Warunki uznania home office za stałą placówkę konstytuującą zakład podatkowy pracodawcy 

  Olszewska, Magda (Wydawnictwo Uniwersytetu Łódzkiego, 2025-06-30)

  The article raises the issue of the constitution of the permanent establishment through the fixed place of business in the form of the Home Office of the employee. As part of the article, a detailed analysis of the provisions ...

• The Concept of “Economic Presence” for the Taxation of Cross-Border Corporate Income in the OECD Area of Activities 

  Lipniewicz, Rafał (Wydawnictwo Uniwersytetu Łódzkiego, 2025-06-30)

  For several years, the OECD has been conducting analyses to adapt the taxation model of cross-border corporate income. This is in response to changing strategies for entering foreign markets, especially for digital economy ...

• Qualifications and Skills Versus Future Competencies of Young Adult Poles 

  Kawecka, Magdalena (Wydawnictwo Uniwersytetu Łódzkiego, 2025-05-22)

  In this article, we analyse the skills and competencies of young Polish adults in the context of a rapidly changing labour market. The research focuses on understanding how young adults, faced with technological progress, ...

• An Evaluation of the Urban Fringe Landscape Ring: The Case of Łódź, Poland 

  Tomczak, Anna Aneta; Warsza, Robert (Wydawnictwo Uniwersytetu Łódzkiego, 2025-04-23)

  The article describes the spatial planning policy carried out in suburban areas that have not yet been subject to urbanisation within the administrative borders of the Polish city of Łódź and in zones located just beyond ...

• Wpływ ryzyka klimatycznego na parametry ryzyka kredytowego. Ocena na podstawie pięciu gospodarek UE 

  Białek-Szkudlarek, Martyna; Starosta, Wojciech (Wydawnictwo Uniwersytetu Łódzkiego, 2025-04-23)

  Increasingly frequent extreme weather events, leading to rising climate risk, are one of the key aspects that financial institutions presently analyse. This paper highlights the connection between climate risk indicators ...

• An Application of Autoregressive Distributed Lag-Models for Earnings per Share Forecasting in Poland 

  Kuryłek, Wojciech (Wydawnictwo Uniwersytetu Łódzkiego, 2025-04-10)

  This investigation delves into the significance of precise earnings forecasts for publicly traded companies in achieving investment success. It emphasises the importance of this aspect, particularly in markets with limited ...

• Green Patents as an Opportunity to Commercialize Innovations Supporting Sustainable Development 

  Gwarda-Gruszczyńska, Edyta (Wydawnictwo Uniwersytetu Łódzkiego, 2024-06-30)

  Climate change and sustainable development are the most current topics when companies try to plan their strategies. New technologies are the tools that can help to solve various problems. To commercialize new technologies ...

• A Decadal Systematic Review of Factors Underlying Tax Compliance in the Informal Sector 

  Mazongonda, Simbarashe Show (Wydawnictwo Uniwersytetu Łódzkiego, 2024-06-30)

  Urban informality has been a subject of economic discussion for over five decades. Since the late 2000s, renewed interest has been focused on the sector’s rapid growth and frequent operation outside formal economic systems, ...

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