Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Results found: 8

first rewind previous Page / 1 next fast forward last

Search results

help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1
Publication available in full text mode
Content available

Poziom szarej strefy w Polsce w kontekście luki podatkowej

100%
Buszko A.
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
|
2017
|
vol. 51
|
issue 4
EN
The article is devoted to the relation between the size of the informal sector and the taxation gap in Poland. The roots, dynamic of the informal sector were presented. The close attention was paid to different definitions of the informal sector, which cause different economic categories.
PL
W artykule przedstawiono związek między wielkością szarej strefy w Polsce a luką podatkową. Opisano podstawowe źródła szarej strefy i dynamikę jej zmian. Zwrócono uwagę na rozbieżności definicyjne, które rodzą odmienne kategorie ekonomiczne.
2

Strategia błękitnego oceanu w działalności banków komercyjnych – przypadek Polski

100%
Buszko A.
Pieniądze i Więź
|
2012
|
vol. 15
|
issue 1(54)
57-63
EN
The article is devoted to the Blue Ocean Strategy (BOS) in commercial banks’ activity. This strategy is regarded as an important tool in order to create competitive advantage among banks. Currently there is the Red Ocean Strategy in Polish banking sector. Those who can implement BOS will be able to win the market. Thus, also the idea of the way of creating BOS was presented in this article.
3
Content available remote

Kształtowanie marki kluczowych przedsiębiorstw budowlanych

100%
Buszko A.
Marketing i Rynek
|
2013
|
vol. 20
|
issue 8
32-37
PL
Artykuł jest poświęcony nowym trendom w zachowaniach polskich gospodarstw domowych w okresie współczesnego kryzysu. Po omówieniu metodologii badania oraz cech próby badawczej i jej charakterystyki, scharakteryzowane zostały najważniejsze nowe trendy w zakresie konsumpcji dostrzeżone wśród respondentów, nabierające na sile w okresie kryzysu, takie jak: świadoma konsumpcja, sprytne zakupy, konsumpcja kolaboratywna, freeganizm, social media oraz domocentryzacja. Podsumowanie rozważań i ważniejsze wnioski kończą niniejszy artykuł.
EN
The article analyses new trends in the behaviour of Polish households during the present crisis. The description of the research methodology and the sample used is followed by a discussion of major consumption trends observed among the respondents, such as cocooning, conscious consumption, smart shopping, collaborative consumption, freeganism and use of social media, which become more pronounced in periods of crisis. The article concludes with a summation of the discussion and major conclusions.
4
Publication available in full text mode
Content available

Wpływ praktyk kartelowych oraz regulacji przepływu kapitału na bezpośrednie inwestycje zagraniczne w latach 1990-2002

100%
Buszko A.
Gospodarka Narodowa. The Polish Journal of Economics
|
2004
|
vol. 189
|
issue 1-2
71-86
EN
The aim of this article is to determine major factors of the level of foreign direct investment (FDI). A macroeconomic situation of countries has been presented along with legal regulations limiting the access to local markets. In the years 1990-2002, the number of agreements concluded between FDI exporters and importers was 2,031. Attention has been drawn to correlations between the number of concluded agreements and the level of investment. The analysis has covered the countries of South-East Asia, South America and Central and Eastern Europe. The study involves an analysis of the rank correlation measure, allowing to determine the relationship between the examined features. A close correlation between the number of concluded agreements (regulating capital movement) and FDI level has been determined for the countries of South-East Asia. The rank correlation measure amounting to 0.975 proves that the tested hypotheses are correct. A major role in this respect is played by bilateral agreements. They allow to reduce differences, to meet foreign investors’ expectations and, by the same token, to increase capital inflow. A major problem is posed by activities of international cartels. Price increase and a fall in the level and growth rate of global direct investment are direct consequences of their presence. Concern is expressed over long duration of cartel agreements and over low penalties imposed on their participants. Cartel agreements are concluded in both economically developed and developing countries. The article presents shares of typical goods covered by cartel agreements in world trade. A cartel agreement slows down the growth rate of imports to OECD markets, accompanied by a rise in exports to developing countries.
5
Publication available in full text mode
Content available

Does the shadow economy violate the Walras equilibrium?

100%
Buszko A.
Journal of Management and Financial Sciences
|
2022
|
issue 46
21-31
EN
The paper is devoted to examining the role of the shadow economy in the context of market equilibrium. The Walras theorem was used in order to highlight the role of the shadow economy in market equilibrium violation. Habitually, a majority of theories as well as models focus just on observed variables and latent factors are omitted. The shadow economy is an unprejudiced typical case in this respect. It exists in any economy and it very often influences market mechanisms significantly. A mathematical model was employed to exhibit dependence between the shadow economy and market equilibrium. Whenever the shadow economy is ignored in modeling market equilibrium, the market is proved to be balanced. The situation changes when the shadow economy is taken into account. Market equilibrium is difficult to be achieved.
6
Publication available in full text mode
Content available

Szara strefa a redystrybucja PKB - implikacje, uwarunkowania

100%
Buszko A.
Kwartalnik Kolegium Ekonomiczno-Społecznego Studia i Prace
|
2016
|
issue 2
77-90
PL
The main objective of this paper is to establish the relationship between the size of the shadow economy and the level of redistribution of GDP. Pearson correlation coeffcient was used for small samples The hypothesis that the level of public expenditure is strongly stochastically positively correlated with the level of the shadow economy has been confidently verified. The study included Poland, Hungary, the Czech Republic, Slovakia and Bulgaria between 1995-20014. The article describes the categories of the shadow economy and the conditions of its creation in the context of the macroeconomic effects of redistribution of GDP.
7

Ocena przedsiębiorstwa w kontekście wzrostu zrównoważonego na przykładzie branży farmaceutycznej.

63%
Buszko A., Thoene M.
Pieniądze i Więź
|
2014
|
vol. 17
|
issue 2(63)
88-95
PL
Celem artykułu jest próba opracowania koncepcji oceny przedsiębiorstwa w kontekście wzrostu zrównoważonego. Zwrócono uwagę na specyfikę wzrostu zrównoważonego. Odniesiono się do terminologii współczesnej, modyfikując dotychczasowe podejście do wzrostu zrównoważonego. W tym kontekście zaproponowano stosowną formułę oceny przedsiębiorstw na przykładzie branży farmaceutycznej.
EN
The aim of this article is to formulate entreprise's evaluation in the context of sustained development. The close attention was paid to the specificity of sustained development. The review of contemporary terminology was done, and a new approach was elaborated. A new evaluation formula was proposed based upon the pharmaceutical industry.
8
Publication available in full text mode
Content available

Impact of shadow economy and corruption on tax efficiency

63%
Buszko A., Skorwider-Namiotko J.
Journal of Management and Financial Sciences
|
2021
|
issue 42
9-24
EN
Shadow economy exists in any economy, having a substantial impact on legal economy. It can be conducted separately, but most often it brings about significant consequences to the economic order. It is, therefore, very important to identify the relationships among factors fostering shadow economy. The universal roots of shadow economy are generally recognised, but there is still a considerable area left to be explored. Even though much attention is paid to taxes as the main cause of shadow economy, few investigations have been dedicated to tax effectiveness in terms of social budget expenditure versus total budget revenue. The aim of the study was to investigate the dependence between social budget spending and shadow economy performance. The MIMIC approach was employed to assess the level of shadow economy in selected OECD countries. Furthermore, the correlation between overall tax burdens and shadow economy was estimated. Moreover, the correlation between social spending and tax burdens was assessed. The correlation value between overall social budget expenditure and shadow economy was calculated to be high, at – 0.6682. This means quite a strong negative correlation. The higher level of social spending reduces shadow economy performance. However, the correlation level between overall tax burdens and shadow economy is positive, reaching the level of 0.4458. There is a very strong positive correlation between overall tax burdens and social budget spending, estimated at 0.8984. Based upon the results, it can be concluded that close attention should be paid to tax effectiveness and its relationship with shadow economy performance.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.