http://hdl.handle.net/11089/18889 WYBRANE ZAGADNIENIA FINANSÓW Część I Mon, 06 Apr 2026 23:11:09 GMT 2026-04-06T23:11:09Z https://dspace.uni.lodz.pl:443/bitstream/id/5cdd29af-98c8-455d-be74-a7f98313254c/ http://hdl.handle.net/11089/18889 http://hdl.handle.net/11089/18908 Wybór 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. Tue, 01 Jan 2002 00:00:00 GMT http://hdl.handle.net/11089/18908 2002-01-01T00:00:00Z http://hdl.handle.net/11089/18906 Podobieństwa 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. Tue, 01 Jan 2002 00:00:00 GMT http://hdl.handle.net/11089/18906 2002-01-01T00:00:00Z http://hdl.handle.net/11089/18905 Pakiet „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. Tue, 01 Jan 2002 00:00:00 GMT http://hdl.handle.net/11089/18905 2002-01-01T00:00:00Z http://hdl.handle.net/11089/18904 Venture 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. Tue, 01 Jan 2002 00:00:00 GMT http://hdl.handle.net/11089/18904 2002-01-01T00:00:00Z