Acta Universitatis Lodziensis. Folia Oeconomica nr 160/2002WYBRANE ZAGADNIENIA FINANSÓW Część Ihttp://hdl.handle.net/11089/188892024-03-29T00:19:06Z2024-03-29T00:19:06ZWybór banków w zarządzaniu finansami gminyBakalarczyk, Sebastianhttp://hdl.handle.net/11089/189082018-02-01T11:20:41Z2002-01-01T00:00:00ZWybór banków w zarządzaniu finansami gminy
Bakalarczyk, Sebastian
The delegation of powers down to lower levels of self-government is accompanied by the
decentralisation of public finance to the same levels. In December 1998 the parliament
completed its work on the final versions of the temporary Law on Revenues of Territorial
Self-Government Entities for the Years 1999 and 2000 and the Law on Public Finance. Both
Laws contribute to the introduction of a clear and transparent assignment of financial
responsibilities to particular entities as well as ensure that the tasks delegated to territorial
self-government entities are accompanied by the financial resources indispensable for their fulfilment. Apart from these public sources of revenues, local entities are empowered to obtain
revenues from private law sources (from the assets that they own). This mainly concerns
communities which are especially well-equipped with ground, housing and commercial properties.
Being the communities on financial market, even not huge, is being more watched and is
more intense. Communities are very attractive client for banking system and for other
institutions being on this market. In this case, necessary is to have financial service from
commercial banks.
2002-01-01T00:00:00ZPodobieństwa i różnice w opodatkowaniu dochodów z działalności gospodarczej podatkami PIT i CITWitczak, Radosławhttp://hdl.handle.net/11089/189062021-08-02T11:31:28Z2002-01-01T00:00:00ZPodobieństwa i różnice w opodatkowaniu dochodów z działalności gospodarczej podatkami PIT i CIT
Witczak, Radosław
Polish enterprises have to pay different income taxes. Taxation depends on legal form of
firms. The objective of this paper was to present similarities and differences between personal
income tax and corporate income lax, in respect of taxation of enterprises. The rules of
taxation on income of firms have been given. Similarities and differences between personal
income tax and corporate income tax have been described. The proposals of implementing
common rules for both taxes have been presented. The implications of such changes have
been discussed.
2002-01-01T00:00:00ZPakiet „Biznes Partner” jako jedna z form finansowania rozwoju sektora MSPKurowska, Mariahttp://hdl.handle.net/11089/189052018-02-01T11:20:43Z2002-01-01T00:00:00ZPakiet „Biznes Partner” jako jedna z form finansowania rozwoju sektora MSP
Kurowska, Maria
The article presented a group of financial services called „Business Partner” - addressed
to subjects leading economic activity on a small and medium scale. Special attention has been
turned on presenting from one side of credit offer of PKO BP SA, and from the other side
of financial needs of subjects belonging to section SME. Moreover, specificity driven by this
segment of economic activity has been taken into account and barriers most often meet by them.
2002-01-01T00:00:00ZVenture capital ze szczególnym uzwględnieniem business angelsMirowska, Monikahttp://hdl.handle.net/11089/189042018-02-01T11:20:45Z2002-01-01T00:00:00ZVenture capital ze szczególnym uzwględnieniem business angels
Mirowska, Monika
Venture capital can be defined as equity capital provided by firms or individuals who invest in
young, rapidly growing companies which have the potential to develop into significant business.
Venture capitalists work in partnership with entrepreneurs of the business assisting at the strategic
level and providing support and advice based on their expertise, experience and network of
contacts. It is a long-term investment, typically between 3 to 7 years. Annual dividends are either
absent or play a minor role in the total returns as the venture capital investor is rewarded by the
capital gain at the realisation of an exit of its equity stake through a trade sale or flotation of he
business on a secondary stock market. Venture capital is originated in the USA in the late 1940s.
Since 1970s its popularity has been rapidly growing, also in Europe.
Business angels are wealthy private individuals, usually with an entrepreneurial or business
background who provide small amounts of equity capital and professional support to
businesses in which they have no family connection.
2002-01-01T00:00:00Z