Finanse i Prawo Finansowe: Recent submissions
Now showing items 121-140 of 440
-
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 ... -
Introduction to the Journal Issue
(Wydawnictwo Uniwersytetu Łódzkiego, 2022-09-14) -
Costs and Taxes in the Light of Financial Management in Companies Listed on WSE
(Wydawnictwo Uniwersytetu Łódzkiego, 2022-09-14)The purpose of the article/hypothesis: The goal of this paper is to present costs and taxes as a part of financial management process in companies listed on the WSE. In the hypothesis it is expected that costs influence ... -
Cryptocurrency Market and Tax Regulations in Turkey: an Analysis in the European Emerging Economy
(Wydawnictwo Uniwersytetu Łódzkiego, 2022-09-14)The aim of the article: The purpose of this study is to provide a thorough review of the current state of cryptocurrency market and how governments perceive and deal with the threats and opportunities brought by the block ... -
Selected Cryptocurrency Returns and Capital Gains Tax - Based on the Example of Countries with Varying Degrees of Legal Regulations Concerning Cryptocurrencies
(Wydawnictwo Uniwersytetu Łódzkiego, 2022-09-14)The purpose of the article/hypothesis: The purpose of this article is to present the impact of capital gains tax on the returns of the two most popular cryptocurrencies: BITCOIN and Ethereum Classic (ETC).Methodology: In ... -
Trading Volume and Capital Gains Tax - Evidence from Selected Stock Markets with Different Characteristics
(Wydawnictwo Uniwersytetu Łódzkiego, 2022-09-14)The purpose of the article/hypothesis: The goal of this paper is to investigate the relationship between capital gains tax paid by investors and the liquidity of the market, expressed by the trading volume.Methodology: In ... -
Factors Influencing Tax Evasion from a Global Perspective in the Light of Gender
(Wydawnictwo Uniwersytetu Łódzkiego, 2022-09-14)The purpose of the article/hypothesis: The goal of this paper is to analyze tax evasion with special emphasis on gender. Factors influencing tax noncompliance such as age, income, education, confidence in government, ... -
Corporate Income Tax Changes in the Context of Earnings Management: a Review of the Literature
Krzeczewska, Olga
; (Wydawnictwo Uniwersytetu Łódzkiego, 2022-09-14)
The purpose of the article/hypothesis: This paper aims to provide a comprehensive review of the theoretical and empirical literature regarding tax-induced earnings management. In particular, the association between anticipated ... -
„Wakacje kredytowe” – analiza potencjalnych skutków regulacji dla kluczowych interesariuszy
Marcinkowska, Monika (Wydawnictwo Uniwersytetu Łódzkiego, 2022-06-30)
The purpose of the article/hypothesis: The aim of the article is to identify and assess the potential effects of the new regulation: "credit holidays", enacted by the Polish Sejm in June 2022, from the perspective of key ... -
Dodatek kwartalny
(Wydawnictwo Uniwersytetu Łódzkiego, 2022-06-30) -
Pranie brudnych pieniędzy poprzez inwestycje w nieruchomości – wprowadzenie do analizy zjawiska
(Wydawnictwo Uniwersytetu Łódzkiego, 2022-06-20)Objective: An overview of the basic, practical and theoretical issues related to money laundering, including real estate investment as one of the ways to legalize money from legally sanctioned sources. The aim of the article ... -
Postrzeganie kredytów hipotecznych wyrażonych w walucie obcej przez młode pokolenie w Polsce
(Wydawnictwo Uniwersytetu Łódzkiego, 2022-06-20)The purpose of the article: The aim of the article is to show a point of view of young potential mortgagors on the topic of mortgage loans denominated in a foreign currency.Methodology: Analysis of data gathered by ... -
Jakość obsługi klientów w zakresie kredytów hipotecznych przez banki i pośredników kredytowych w Polsce w czasie pandemii COVID-19
(Wydawnictwo Uniwersytetu Łódzkiego, 2022-06-28)The purpose of the article/hypothesis: Presentation and assessment of the quality level of retail customer service in the field of mortgage loans during the COVID-19 pandemic. The hypothesis argued by the authors is as ... -
Development of the European Market for Environmental Goods and Services and its Financial Support
(Wydawnictwo Uniwersytetu Łódzkiego, 2022-06-23)The purpose of the article is to analyze and assess the situation of the market for environmental goods and services in the EU as well as the formation of its support and regulation system.Methodology: The market for ...