• Tax Base Estimation of Income – The Proposal of Selected Changes 

  Witczak, Radosław (Wydawnictwo Uniwersytetu Łódzkiego, 2025-12-01)

  The purpose of the article. One of the measures to combat tax fraud is estimation of the tax base. The provisions point out the reasons and rules of estimating of the tax base. Polish legislation provides tax authorities ...

• Information Policy of the Federal Reserve System and the European Central Bank During and After the Pandemic Crisis 

  Blicharski, Jakub (Wydawnictwo Uniwersytetu Łódzkiego, 2025-12-01)

  The purpose of the article. Since the 1990s, central banks have become more transparent about their monetary policy. The meaning of the communication was amplified by the global financial crisis, when central banks began ...

• Impact of External Shocks and Macroeconomic Instability on the Security and Profitability of the Cooperative Sector in Poland and the European Union Countries 

  Gola, Marian (Wydawnictwo Uniwersytetu Łódzkiego, 2025-12-01)

  The beginning of the 21st century was a period of significant economic transformation, which changed the existing order of economic processes, thereby exerting a strong influence on the real economy, but also on the security ...

• Importance of the Relationship Between the Independent Financial Advisor and the Small and Medium-Sized Entrepreneur 

  Piotrowski, Szymon; Heidysz, Marek (Wydawnictwo Uniwersytetu Łódzkiego, 2025-12-01)

  The purpose of the article. The purpose of the paper was to determine the importance of the relationship between the independent financial advisor and SMEs. No academic or practice-oriented research has been yet undertaken ...

• Euro adoption and inflation stability: Early evidence from Croatia and the Czech Republic 

  Soper, Carolyne C. (Wydawnictwo Uniwersytetu Łódzkiego, 2025-12-01)

  The purpose of the article is to explore the link between monetary policy regimes and inflation dynamics in small open economies. Croatia and the Czech Republic provide a natural experiment for examining how small open ...

• Technological Sovereignty and the Stability of the European Financial Sector in the Era of Artificial Intelligence 

  Włodarczyk, Michał (Wydawnictwo Uniwersytetu Łódzkiego, 2025-12-01)

  The purpose of the article The article aims to develop a composite index of technological sovereignty for EU member states and examine its relationship with systemic financial stress. It highlights technological dependencies ...

• Strategies for Financing the Housing Needs of Young Poles 

  Buta, Bartosz; Ciesielka, Bartosz (Wydawnictwo Uniwersytetu Łódzkiego, 2025-12-01)

  The purpose of the article. Housing issues are the foundation of every economic system and they are frequently the subject of public debate. Young people are among the most interested participants of the residential real ...

• Use of the volume profile in making investment decisions on the stock market 

  Jóźwicki, Rafał ; Trippner, Paweł (Wydawnictwo Uniwersytetu Łódzkiego, 2025-12-01)

  The purpose of the article. In order to effectively multiply money on the capital market, it is necessary to use effective analytical methods to select the right financial instruments for an investment portfolio. This ...

• Alternative investments based on the example of investments in wine from the Bordeaux region 

  Król, Patryk Janusz (Wydawnictwo Uniwersytetu Łódzkiego, 2025-12-01)

  The purpose of the article. The article aims to indicate the economic conditions influencing the prices and distribution of Bordeaux wines on the European market, as well as to identify the key factors shaping their value. ...

• Revisiting the 2007–2009 Financial Crisis: A Holistic Perspective 

  Ślązak, Emil (Wydawnictwo Uniwersytetu Łódzkiego, 2025-12-01)

  The purpose of the article. This article provides a multidimensional assessment of the wideranging impact of the 2007–2009 financial crisis, with the particular emphasis on its financial, macroeconomic, and socio-political ...

• Accounting Strategies and Corporate Social Responsibility Under Conditions of War 

  Papinko, Andrii; Mazuryk, Vitalii; Bandurka, Maksym (Wydawnictwo Uniwersytetu Łódzkiego, 2025-12-16)

  The purpose of the article. The purpose of this article is to substantiate the role of strategic accounting in integrating corporate social responsibility (CSR) into business practices under wartime conditions. The study ...

• Cloud technologies and blockchain in auditing: a new stage in the development of control systems 

  Panasyuk, Valentyna (Wydawnictwo Uniwersytetu Łódzkiego, 2025-12-16)

  The purpose of the article is to study the impact of cloud technologies and blockchain on the development of control systems in auditing, in particular on the effectiveness of internal control procedures and information ...

• The struggle against the shadow economy and corruption: the possibilities of accounting and digital technologies 

  Semaniuk, Vita; Kuchciak, Iwa (Wydawnictwo Uniwersytetu Łódzkiego, 2025-12-16)

  The purpose of the article. The shadow economy and corruption pose significant threats to national economies, as illicit income from financial crimes and tax evasion often funds organized crime and terrorism, while ...

• Required Rate of Return on Financial Instruments by an Individual Investorin the Context of Behavioural Finance 

  Kurzawiński, Michał; Gniadkowska-Szymańska, Agata (Wydawnictwo Uniwersytetu Łódzkiego, 2025-09-30)

  The purpose of the article. The main research objective of this work is to examine the occurrence of three heuristics among individual investors: overconfidence, loss aversion, and the disposition effect. The study aims ...

• Financial Reforms in Algeria: Analyzing the Impact of Organic Finance Law 18-15 on Public Accounting, Foreign Investment, Electronic Services, Local Autonomy, and Fiscal Sustainability 

  Bensaid, Bakhta; Bensaid, Mohamed (Wydawnictwo Uniwersytetu Łódzkiego, 2025-09-30)

  The purpose of the article. This article examines the impact of Algeria's Organic Finance Law 18-15 on the country’s public financial management, foreign investment environment, electronic financial services, local financial ...

• The Role of Financial Sector in Driving Economic Growth 

  Chmielewski, Jan; Wawrzak, Sebastian (Wydawnictwo Uniwersytetu Łódzkiego, 2025-09-30)

  The purpose of the article. This study verifies whether multidimensional financial-sector development – measured with the IMF composite indices of depth (FDI), access (FMI) and efficiency (FII) – influences key macroeconomic ...

• GPT Models or Econometric Models: A Comparative Analysis of Gold Price Determinants 

  Krawczyk, Jan (Wydawnictwo Uniwersytetu Łódzkiego, 2025-09-30)

  The purpose of the article. The main objective of this article is to compare the results of data analysis regarding gold prices and their determinants using two approaches: a classical econometric model and Microsoft ...

• Wykorzystanie biometrii behawioralnej w kontekście cyberbezpieczeństwa polskiego sektora bankowego (2019–2024) 

  Macierzyński, Wiesław; Macierzyński, Michał (Wydawnictwo Uniwersytetu Łódzkiego, 2025-09-30)

  The purpose of the article. The purpose of the article is verification of the hypothesis that behavioral biometrics may become a solution which will reduce the extent of financial fraud in Poland. The problem in question ...

• Financing Business Entities Through Crowdfunding as an Alternative to Financing with Bank Products in 2020-2023 

  Rybacka, Justyna (Wydawnictwo Uniwersytetu Łódzkiego, 2025-09-30)

  The purpose of the article. This article is based on a study which aimed to determine whether crowdfunding hadbecome a viable alternative to banking products for Polish companies between 2020 and 2023. It was importantto ...

• Neurobiologia a paradygmat finansów na przełomie XX i XXI wieku 

  Michalski, Tomasz (Wydawnictwo Uniwersytetu Łódzkiego, 2025-09-30)

  The purpose of the article. The paper aimed to investigate how the brain functions established through the process of evolution influences decisions regarding the activities of entities on the financial market and how this ...

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