RSS 1.0Finanse i Prawo Finansowe/Journal of Finance and Financial Law 2024/1
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Rozwiązania prorodzinne w podatku od dochodów osobistych w Polsce w kontekście wyzwań demograficznych
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-03-28)The purpose of the article. The aim of the article is to assess the importance of family-friendly solutions in PIT aimed at supporting families with children in Poland against the background of EU countries in the context ... -
Indirect Taxation: Assessing the Impact of the Sugar Tax in Poland
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-03-28)The purpose of the article. In 2019, Poland introduced a sugar tax that encompassed food products, including beverages. Since the sugar tax is a form of indirect taxation, consumers bear its burden in the price of the ... -
Wahania sezonowe jako skutek zmian w strukturze inwestorów – studium przypadku dla Giełdy Papierów Wartościowych w Warszawie S.A.
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-03-28)The purpose of the article. Seasonality in capital markets is described in the financial literature as a type of calendar anomaly that indicates irrational investor behaviour. One might ask whether there are reasons other ... -
Decyzje w zakresie dywidendy a długoterminowe stopy zwrotu. Przypadek polskiego rynku akcji
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-03-28)The purpose of the article. The purpose of the article was to examine how dividend decisions made by general shareholder meetings affect the stock price of public companies in Poland over the long term.Methodology. The ... -
Powiązania przyczynowo-skutkowe zmian płac i wzrostu gospodarczego
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-03-28)The purpose of the article. Compensation for work and economic growth are two economic variables that economists pay particular attention to. Many theories have been developed to link these quantities in cause-and-effect ... -
Exchange Rates and Capital Market Instruments – Analysis Based on the Example of Switzerland before and during the Covid-19 Pandemic
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-03-28)The purpose of the article. The aim of the article is to present factors influencing foreign exchange rates and to examine the relationship between them and stock and bond indices in Switzerland in the period before and ... -
Persystencja wyników Otwartych Funduszy Emerytalnych/OFE działających na polskim rynku kapitałowym w dobie pandemii
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-03-28)The purpose of the article. Demonstrating the repeatability of pension fund performance is an important indicator of future investment decisions. Research on the persistence of results was and still is mainly focused on ...