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  1. 1 Polish Journal of Political Science

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  1. 1 Baranowski B.

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  1. 1 2023

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Application of Factoring in Business Operations

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Baranowski B.
Polish Journal of Political Science
|
2023
|
vol. 9
|
issue 2
22-32
EN
Assignment of receivables as an institution of current civil law is rooted in ancient legal systems. The abovementioned institution was introduced to the Polish legal system under the Code of Obligations of 27 October 1933. This solution occurs in various specific forms serving various legal and economic goals, beginning with the satisfaction of claims of individuals, to securing a claim, to improvement of financial liquidity of the assignor. Thanks to the constant development of the above legal institution it functions in numerous legal systems and constitutes a real support in securing business transactions and making them more efficient.
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