Finanse i Prawo Finansowe: Ostatnio dodane
Wyświetlanie pozycji 101-120 z 433
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Ocena poziomu bezpieczeństwa użytkowników rachunków bankowych i analiza zachowań banków w sytuacji wystąpienia incydentu zagrożenia bezpieczeństwa
(Wydawnictwo Uniwersytetu Łódzkiego, 2022-12-22)The purpose of this article. The aim of the article is to identify the opinions of bank customers on the level of security of electronic banking in Poland and to analyze the actions taken by banks in the event of a security ... -
Nieprawidłowości w sprzedaży łączonej i wiązanej kredytów mieszkaniowych i ubezpieczeń
(Wydawnictwo Uniwersytetu Łódzkiego, 2022-12-22)Banks, as part of cooperation with insurance companies, offer customers insurances. The of insurance is securing loan repayment. Polish Financial Supervision Authority (KNF) issued a number of reports on this subject. ... -
Sale of Getback Bonds as an Example of Misselling
(Wydawnictwo Uniwersytetu Łódzkiego, 2022-12-22)The purpose of this article. The purpose of this study is to identify the occurrence of misselling in the process of offering and selling corporate bonds of GetBack SA.Methodology. The study included a literature review, ... -
Oszustwo podatkowe na przykładzie wystawienia fikcyjnych faktur VAT
(Wydawnictwo Uniwersytetu Łódzkiego, 2022-12-22)The purpose of this article. In the literature, you can find quite extensive studies on value added tax, while the issue of tax fraud on the example of issuing fictitious VAT invoices from the perspective of the effect of ... -
Dodatek kwartalny
; Witczak, Radosław
; ; ; (Wydawnictwo Uniwersytetu Łódzkiego, 2022-12-30)
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Inclusiveness of Financial Activities of Hotel Institutions during the Covid-19 Pandemic
(Wydawnictwo Uniwersytetu Łódzkiego, 2022-12-22)Scientific work on “Inclusiveness of Financial Activities of Hotel Institutions During the Covid-19 Pandemic” aims to conduct a financial analysis of the state of the hotel services market in Ukraine and the world during ... -
The Impact of Asset Structure on a Company’s Financial Results Stability
(Wydawnictwo Uniwersytetu Łódzkiego, 2022-12-07)The purpose of the article is to examine the impact of asset structure on the stability of financial results of companies. The article verifies two hypotheses: 1. high share of non-current assets in total assets results ... -
The Blockade of Bank Account by the Use of Stir – Danger or Protection for Taxpayers in the Light of Sac’s Decisions
Witczak, Radosław (Wydawnictwo Uniwersytetu Łódzkiego, 2022-11-23)
The purpose of the article/hypothesis. The purpose of the paper is the evaluation of using STIR to blockade the bank account by tax administration. The research hypothesis is as follows: The blockade of the bank account ... -
The Consumer Lending Protection. How to Prevent the Predatory Lending and “Debt Slavery” on the Small-Dollar Lending Market
(Wydawnictwo Uniwersytetu Łódzkiego, 2022-12-07)The purpose of the article/hypothesis. The present contribution is focused on the lending market, its credit products, and actors, with particular regard to the non-bank small-dollar lenders and the underserved borrowers. ... -
Unethical Advertising Practices in the Financial Market and Counteraction Tools
(Wydawnictwo Uniwersytetu Łódzkiego, 2022-12-07)The purpose of the article/hypothesis. Paper highlights certain crucial aspects of misleading and deceitful advertisings of banking and financial products and services, its effects, and the necessity to ban and/or restrict ... -
Mineral Resource Taxation in Poland as Environmental Revenue
(Wydawnictwo Uniwersytetu Łódzkiego, 2022-11-23)The purpose of the article/hypothesis. The statistics on environmental taxes in Poland lack a very specific resource taxation in form of the tax on extraction of certain minerals and the exploitation levy, which is the ... -
Cena emisyjna w pierwszej ofercie publicznej a przyczyny wykluczenia spółki z NewConnect
(Wydawnictwo Uniwersytetu Łódzkiego, 2022-11-23)The purpose of the article. The subject of this article is the analysis of the change in the share price on the day of the company's debut on the NewConnect market due to the reasons for its exclusion from trading. The ... -
Międzynarodowe normy płynności jako uzupełniające miary bezpieczeństwa banku oraz sektora bankowego
(Wydawnictwo Uniwersytetu Łódzkiego, 2022-11-23)The purpose of the article is to assess the security of Polish listed banks and the entire banking sector in terms of their liquidity. This article characterizes the liquidity of the Polish banking sector and Polish listed ... -
Trust in Institutions and Tax Compliance. A Multilevel Analysis of the Regions of Spain
(Wydawnictwo Uniwersytetu Łódzkiego, 2022-11-23)The purpose of the article/hypothesis: The aim of this work is to delve into the significance of trust in the phenomenon of tax compliance. Specifically, the relationship between taxpayers’ trust in the Government, ... -
Democracy, Economy, Progress and the Rule of Law. Special Reference to the Tax Regime for Religious Denominations
(Wydawnictwo Uniwersytetu Łódzkiego, 2022-11-23)The purpose of this article is twofold: on the one hand, to relate the fiscal and financial model to the Social and Democratic Rule of Law, on the other one, to transfer Spanish experiences that may be of interest to Poland, ... -
Principles and Rules for Determining the Tax Capacity of Entrepreneurs in Income Taxes
(Wydawnictwo Uniwersytetu Łódzkiego, 2022-11-23)The purpose of this paper is a multifaceted theoretical and legal analysis of the issue of determining the tax capacity of entrepreneurs in income taxes so as to be able to assess the adequacy of the rules in this area for ... -
Factors Explaining Tax Compliance
(Wydawnictwo Uniwersytetu Łódzkiego, 2022-11-23)The aim of the article: The aim is to examine factors explaining tax compliance identified in the Economy to design an efficient tax compliance system. Methodology: In order to achieve the formulated aim, the paper provides ... -
The Spanish Tax System and Tax Policy in Spain in the Context of the Covid-19 Pandemic Framework
(Wydawnictwo Uniwersytetu Łódzkiego, 2022-11-23)The purpose of this paper is to characterize the Spanish tax system and to present the main assumptions of tax policy in Spain in the context of the COVID-19 pandemic framework in order to formulate conclusions as to the ... -
The Purpose of the Tax System that Gives Meaning and Legitimacy to Taxes
(Wydawnictwo Uniwersytetu Łódzkiego, 2022-11-23)The purpose of this article is to analyze the ultimate purpose of the tax system that gives meaning and legitimacy to taxation. The citizen thus becomes an integral part of the State, has the ability to elect its representatives ... -
Preface
(Wydawnictwo Uniwersytetu Łódzkiego, 2022-11-23)The purpose of this paper which serves as an introduction to the special edition of the quarterly of “Finanse i Prawo finansowe. Journal of Finance and Financial Law” under the title of Current Challenges for National Tax ...