RSS 1.0Acta Universitatis Lodziensis. Folia Oeconomica nr 373(4)/2025
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Redystrybucyjne konsekwencje funkcjonowania podatku VAT w Polsce w latach 2011–2023
(Wydawnictwo Uniwersytetu Łódzkiego, 2025-12-31)The aim of this article is to assess the redistributive consequences of the Value Added Tax (VAT) in Poland between 2011 and 2023, with particular emphasis on the burden faced by Polish households. The study draws on ... -
Understanding the Silver Economy: Insights from Theory and Empirical Research
(Wydawnictwo Uniwersytetu Łódzkiego, 2025-12-31)The phenomenon of population ageing represents a global occurrence characterised by intricate social and economic ramifications, proffering both challenges and opportunities for the realms of innovation and economic growth. ... -
Refleksje na temat zagospodarowywania przestrzeni w polskich miastach
(Wydawnictwo Uniwersytetu Łódzkiego, 2025-12-31)Space is one of the city’s most valuable resources, and its development has a significant impact on the living conditions of residents and the possibilities for creating development processes. The article focuses on ... -
An Evaluation of Tax Knowledge Among Small Business Owners in Gauteng, South Africa
(Wydawnictwo Uniwersytetu Łódzkiego, 2025-12-31)`The levels of tax knowledge influence the tax compliance behaviour of small business owners (SBOs). In turn, tax compliance has a direct impact on the growth and sustainability of small businesses and by default has an ... -
The Impact of Personal Income Tax on Real Gross Domestic Product in the United States of America
(Wydawnictwo Uniwersytetu Łódzkiego, 2025-12-31)This article discusses income tax and its impact on economic systems, detailing the case of the United States of America and personal income tax. The purpose of the article is to examine the impact of personal income tax ...