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Przezwyciężanie stagnacji gospodarczej w Japonii

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Buczkowski B., Uniwersytet Łódzki K. M. S. G.
Acta Universitatis Lodziensis. Folia Oeconomica
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2008
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vol. 221
EN
The Japanese economy is in its best shape after decade of stagnation thanks to relatively high external demand and various measures it has introduced aimed at further liberalizing its trade and investment regimes. A sustained recovery would appear to hinge on continued structural reforms with regard to the financial and corporate sectors, competition policy, pensions and agriculture. The upturn has been led by business investment, reflecting the progress in restructuring and rising profits from exports. China has played an important role accounting for a third of the increase in Japanese exports during past two years. The are several elements in the world economy that remain unclear and make the foundation for the Japanese economy no much solid.
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Kryzys finansowy w Rosji i sposoby jego rozwiązywania

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Buczkowski B., Uniwersytet Łódzki K. M. S. G.
Acta Universitatis Lodziensis. Folia Oeconomica
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2004
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vol. 180
EN
In August 1998, Russia became the center of the financial crisis afflicting emerging markets. It had been subject to recurrent financial market pressures since the intensification of the Asian crisis in October 1997. These pressures were attributable to a combination of serious remaining weaknesses in economic fundamentals, especially in the fiscal area, unfavorable developments in the external environment and the country’s vulnerability to changes in market sentiment arising from the financing of the balance of payments and the budget through short-term treasury bills and bonds placed in international markets. A number of shortcomings in economic reform have set the context. In addition to incomplete reforms in the structural area, chronic fiscal imbalances and poorly functioning tax and expenditure management systems have continued to major problems. The retreat of investors from emerging markets compounded the fiscal problem. The decline of confidence in the authorities’ ability to bring the fiscal situation under control and to roll over the treasury bills that had not been swapped into Eurobonds was the main immediate cause of the August 1998 crisis. The other measures were aimed at supporting the new exchange rate policy, easing the budget’s cash-flow situation, and protecting the banking sector.
3
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Rozwiązywanie problemu opóźniania płatności w transakcjach handlowych w Unii Europejskiej

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Buczkowski B., Uniwersytet Łódzki K. H. i. F. M.
Acta Universitatis Lodziensis. Folia Oeconomica
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2002
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vol. 158
EN
Payment periods are an important part of the legal and financial environment of business. Long and/or delayed payment periods increase business’ cash requirements, financial disequilibrium, can cause heavy administrative costs and undermine profitability and competetivness of firms, in particular small and medium-sized enterprises, that are more vulnerable to variations in cash flow and often rely on contracts with large firms who are known to delay payments to a far greater extent than smaller customers. According to some studies only 23% of the late payment is due to the debtor having financial difficulties. The most frequent cause of it is intentional late payment. The Commission’s Recommendation of 12 May 1995 on payment periods in commercial transactions invited Member States to tackle the problem but Commission’s Communication of July 1997 showed that some action had been taken in only a limited number of countries to improve the payments situation between firms. The Commission decided to transform its Recommendation into proposal for a Directive combating late payment in commercial transactions. The final version of that proposal the European Council adopted on 29 July 1999. The European firms will benefit from a statutory right to interest that should be sufficiently high to compensate the creditor for the loss incurred through late payment and will be payable 30 calendar days after the receipt of the invoice unless otherwise specified in the contract. For certain categories of contracts, Member States are able to fix a period of 60 instead of 30 calendar days after which interest will become due. The Directive obliges Member States to ensure that the creditor, pursueing his claims through the court proceedings, will be able to obtain an enforceable title within a period not exceeding 90 calendar days. The Directive constitues considerable progress on the issue of combating late payments but more decisive action on a number of issues could have been undertaken. For instance, the debtor should be obliged to pay full compensation for damages caused by late payments; there should be also a mutual recognition of retention of title in the EU.
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Rozwiązywanie problemu cen transferowych w transakcjach transgranicznych w Unii Europejskiej

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Buczkowski B., Uniwersytet Łódzki K. M. S. G.
Acta Universitatis Lodziensis. Folia Oeconomica
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2007
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vol. 209
PL
Celem artykułu jest pokazanie stosowanych i proponowanych sposobów rozwiązania problemu cen transferowych w transakcjach transgranicznych przedsiębiorstw w Unii Europejskiej.
EN
Common approach of the EU member countries “Towards an Internal Market without tax obstacles“- a strategy for providing companies with a consolidated corporate tax base for their EU-wide activities, is beneficial both for taxpayers, in particular in terms of reducing compliance costs and exposure to documentation-related penalties, and for tax administrations owing to enhanced transparency and consistency. Transactions between associated enterprises from different member stales should not be subject to conditions less favourable in the Single Market than those applicable to the same transactions carried out between associated enterprises from the same country. In the interest of the proper functioning of the Internal Market, it is of major importance to reduce the compliance costs as to transfer pricing documentation for associated enterprises by European Union Transfer Pricing Documentation Package, Advanced Pricing Agreements and Cost Contribution Agreements.
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