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EN
The article describes legal regulations of leasing and demonstrates Polish industrial units' and local self-government bodies' interest in leasing. It also describes the practical aspects of leasing agreement and tax consequences.
EN
The paper discusses issues of financial policy of local government and methods of the policy, as pursued in communes, counties and provinces. At the same time it points out to the need of enhancing the self-financing of local government entities, the fact being related to the potential for absorption of structural funds of the European Union. Considering this, application of diversified methods of financing of the local government becomes an indispensable condition of its financial activities.
EN
The article analyses Polish enterprise at the time of transition. Pointing at the difficulties faced by businessmen the author suggests the necessity of increasing the role of local self-government in creating better conditions for business development. The author believes in its beneficial influence on local communities.
EN
Polish accession to the Euiopean Union provides new opportunities of financing economic deve!opment to improve cohesion between diverse member countries. Union funds play key role in this process and the absorption of that funds is the major background of the present ardcle. The author focuses on principles and conditions of grants as well as on identification of imperfections and system defects appearing in Poland during the flrst budget period in the years 2004-2006.
EN
The article discusses possibilities of using corporate tax policy on the individual enterprise level in accordance with Polish legal system. Tax policy as a part of financial policy is gaining more importance at the time of European Union access.
EN
The article presents controlling as a tool supporting management. It also presents the chances of implementing controlling in economic practice. At the time of growing competition caused by Poland's access to European Union the implementing of controlling and related changes in management style is necessary condition to keep many small and medium scale family enterprises on the market. The early implementation of solutions recommended by the authors may protect many family run enterprises from financial problems and therefore enable them to remain competitive.
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