http://hdl.handle.net/11089/45271 2026-04-06T09:40:52Z 2026-04-06T09:40:52Z Witczak, Radosław http://hdl.handle.net/11089/45285 2023-01-12T02:28:57Z 2022-12-30T00:00:00Z

The Comparison of Premises for Recognizing Tax Books as Kept not Compliant in the Tax Law and Accounting Law in Poland Witczak, Radosław The purpose of this article. The purpose of the paper is to compare and assess provisions on premises for recognizing tax books as kept not compliant to the regulations in the tax law and accountancy law as well as to discuss the possibility of using the tax judgments on this issue in the interpretation of compliant account books in the accountancy law. The research hypothesis is as follows: The tax judgments on the premises for recognizing tax books as kept not compliant may be also used directly for the interpretation of compliancy of account books in the accountancy law.Methodology. The descriptive study including critical attitude to the legal acts and literature was used to solve the research problem.The result of the research. Both the tax law and accountancy law comprise the rules for recognizing tax books (account books) to be compliant to the regulations. The tax law uses the terms of the reliability and correctness. The Accountancy Act law uses the terms of the reliability, error-free, verifiable manner and on an on-going basis. Although definitions of reliability are very similar, as the analysis shows, the character of reliability of tax books is not always the same as for account books. The judgments in the field of interpretation of the reliability for tax purposes may not always be used for accounting purposes. The term correctness in the Tax Ordinance does not always correspond to the terms:  error-free, verifiable manner and on an on-going basis in the Accountancy Act. So, the tax judgment concerning correctness of the tax book from the tax law cannot be directly applied into the interpretation of such terms as error-free, verifiable manner and on an on-going basis in the accountancy law. The paper additionally proposes some changes to the tax law concerning the unreliability of tax books, as well as changes to the Accountancy Act.

2022-12-30T00:00:00Z Tomaszek, Arkadiusz http://hdl.handle.net/11089/45284 2023-01-12T02:28:53Z 2022-12-30T00:00:00Z

Rozwój sztucznej inteligencji i jej wpływ na rynek finansowy Tomaszek, Arkadiusz The purpose of this article. The aim of the article is to analyze selected issues related to artificial intelligence and its development, particularly its impact on the financial market, taking into account the opportunities and threats that artificial intelligence and its areas, such as machine learning or deep learning, pose to financial market participants. The research methods utilized in the study were used to evaluate the phenomenon on a macroeconomic scale.Methodology. The results of the research were based on the analysis of secondary data, such as source literature – both domestic and foreign, systems analysis of European Union legal acts, as well as the review of reports on the use of AI within the financial market. The paper is theoretical.The result of the research. The development of artificial intelligence in financial markets may provide an opportunity to gain competitive advantage, especially for financial market participants who aptly implement AI-based solutions in its initial phase. However, this entails both benefits and risks, the possible occurrence of which depends on many other factors.

2022-12-30T00:00:00Z Ślusarek, Natalia http://hdl.handle.net/11089/45283 2023-01-12T02:28:56Z 2022-12-30T00:00:00Z

The Fraudulent Phenomenon of the Financial Pyramids in the Financial Industry Ślusarek, Natalia The purpose of the article is to present the fraudulent behaviour observable in the financial industry, which is the financial pyramid phenomena, through a detailed description of such occurrences together with the damage and consequences generated. This paper will include a solid piece of knowledge about this behaviour, and will also distinguish the similarities and differences between financial pyramids.Methodology of this paper is the critical analysis of the literature and comparative analysis of selected pyramids according to the criteria to compare and distinguish similarities and differences.Results of the research confirm that the phenomenon of the financial pyramids is very harmful to the financial industry but also to the participants and society as a whole. The losses generate every year are enormous, but on the other hand, there is suffering of the victims as well. To conclude, the financial pyramids are inseparable elements of the financial industry and moreover, they are very dangerous and destructive. The knowledge of the specificity of pyramids increases the safety of financial consumers in the financial market.

2022-12-30T00:00:00Z Ratowska-Dziobiak, Eleonora http://hdl.handle.net/11089/45282 2023-01-12T02:28:55Z 2022-12-22T00:00:00Z

Insurance Market in the Light of Covid-19 Pandemic Ratowska-Dziobiak, Eleonora The COVID-19 pandemic has been compared to world wars or other tragic events in terms of the death toll it has taken and huge economic losses it has caused. It is not a finished process, so it is difficult to predict the scale of its impact. According to IMF estimates, the contraction of the world economy will be much greater than in the years of the financial crisis of 2008–2009. The negative effects in different countries may depend on the severity and extent of the applied lock-down or interventions undertaken by governments. Changes taking place in various sectors of the economy are of a different nature. The effects of the pandemic can be also seen in the insurance segment.The aim of this article is to find answers to the following research questions:To what extent did the COVID-19 pandemic affect the situation on the insurance market?In which areas are its consequences particularly visible?What kind of opportunities and threats does the pandemic bring from the perspective of the insurance market?Methodology. The analysis used available scientific publications, reports prepared by the Polish Financial Supervision Authority, Polish Insurance Association and entities conducting brokerage activities or selected consulting companies.The result of the research. In a few days, in March 2020, a real revolution took place on the insurance market. The insurers faced the need to introduce completely remote customer service. They also had to launch new tools, which in many cases were still in the testing phase and which they did not have the opportunity to use on a large scale. With the onset of the pandemic, they were quickly implemented. It was related to additional funds, huge commitment and discipline of all employees, liquidators, agents, sales departments, and administration. Consequent on this, clients gained full access to all services and insurance products, without leaving home. On the other hand, pandemic has led to the significant changes within the demand for the insurance services and customers’ expectations, but also to growing scale of damages and compensation paid to the clients leading to the higher insurance premiums.

2022-12-22T00:00:00Z