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EN
A subject of the article embraces two penetrative spheres of the economic subject's functioning - outsourcing and a fulfillment of tax obligations. The interaction relying on the feedback declines between two spheres: - appliance of outsourcing evokes consequences in the sphere of tax obligations, - the majority of tax strategies with the object of tax minimization require application of outsourcing A basic purpose of the article is to indicate the unrecognized level of entities' decisions on taking advantages of outsourcing that derive from generally considered crucial aspects either from the effect of implementation of tax strategies tending towards tax burden's minimization. Secondly, the essay aims to introduce several selected methods of designing tax strategies based on different sorts of outsourcing depending on the scope of the changes inside the corporation.
EN
The article aims at presenting opportunities for applying a tax strategy by companies in the context of the tax on goods and services in the subject related layer. Major problems and decisional criteria of selection of the subject related status of companies in the context of this tax are identified. Much attention is paid to subject exemptions from the tax on goods and services and a category of the so-called "small taxpayer". An analysis of economic results of selecting diversified subject related statuses in the context of the tax on goods and services by companies is made.
EN
Changes taking place in the modern economy make it increasingly difficult to manage the company. Management of the enterprise is connected with taking action in areas such as: shaping the organizational structure, relationship building market, etc. Organizational strategy allows the use of innovation and the creativity of all employees to achieving market advantage. The aim of this article is to present the methods and techniques of improving organizational strategies used to build the modern structural solutions. Particular attention will be paid to the methods and techniques for improving organizational structures which are the main instruments of the design and implementation of organizational strategies.
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In the paper, enterprise architecture is assumed as connection of science and art of complex systems design to ensure their functionalities and evolution control. The paper covers discussion on corporate architecture development purposes and benefits of the development. In the last part, author argues that enterprise architecture determines formulation and realization of corporate strategy.
PL
Skuteczność sankcji gospodarczych jest uzależniona od ich przestrzegania przez przedsiębiorstwa, sprowadzone do roli narzędzi w politycznej walce państw. Zaangażowanie w tę rozgrywkę zależy od postrzegania przez nie słuszności i nieuchronności sankcji, wpływu sankcji na ich dotychczasową i przyszłą strategię oraz pozycję konkurencyjną, a także możliwości zastosowania strategii minimalizujących potencjalny negatywny wpływ sankcji na ich działalność gospodarczą. W artykule dokonano teoretycznej i empirycznej kategoryzacji strategii adaptacyjnych przedsiębiorstw dotkniętych sankcjami, przeanalizowano przesłanki wyboru określonych typów tych strategii oraz przedyskutowano wpływ poszczególnych strategii adaptacyjnych przedsiębiorstw na polityczną skuteczność sankcji. Podstawę analizy stanowią ustalenia teorii instytucjonalnej, teorii racjonalnego wyboru politycznego i teorii zależności zasobowej oraz dane zebrane od ponad 1000 europejskich przedsiębiorstw dotkniętych sankcjami unijnymi lub rosyjskimi, nałożonymi w 2014 r. i wciąż utrzymywanymi w mocy. Wyniki badania pokazują, że choć administracyjne utrudnienia na rynku objętym sankcjami sprzyjają działaniom zbieżnym z celami sankcji, to istniejące już duże zaangażowanie przedsiębiorstw (w postaci inwestycji lub wielkości sprzedaży) na takim rynku skłania je do działań obniżających skuteczność sankcji. Najbardziej destrukcyjny wpływ - z punktu widzenia makroekonomicznego i politycznego (choć korzystny dla samych przedsiębiorstw) - mają strategie obejścia legalnego transferu produkcji do kraju objętego sankcjami.
EN
The effectiveness of economic sanctions depends on their compliance by enterprises, reduced to the role of tools in the political struggle of the states. The involvement of companies in this game depends on their perception of the legitimacy and inevitability of sanctions; the impact of sanctions on their strategy and competitive position, and the possibility to apply strategies that may minimize the negative impact of sanctions on companies' operations. The article presents a theoretical and empirical categorization of adjustment strategies of enterprises affected by sanctions, analyzes the premises for selecting specific types of these strategies and discusses the impact of respective adjustment strategies of enterprises on the political effectiveness of sanctions. The analysis is based on the findings of institutional theory, theory of rational political choice and resource dependency theory, as well as on the data collected from over 1,000 European enterprises affected by the EU or Russian sanctions/counter-sanctions imposed in 2014 and still maintained in force. The results of the research show that while administrative obstacles in the sanctioned market favor measures coinciding with the sanctioning goals, the already large involvement (in the form of investment or sales volume) on such a market leads enterprises to movements that reduce the effectiveness of sanctions. The most destructive impact - from a macroeconomic and political point of view (although beneficial for the enterprises themselves) - have strategies to circumvent the legal transfer of production to the country subject to sanctions.
PL
Celem artykułu jest wieloaspektowa analiza strategii przedsiębiorstwa jako czynnika kreowania przewagi konkurencyjnej. Przez ostatnich kilkanaście lat niezwykłym zainteresowaniem ze strony zarówno nauki jak i praktyki cieszą się metody planowania i implementacji strategii. Obejmują one obecnie silnie rozbudowaną, wzajemnie powiązaną grupę liczącą kilkadziesiąt metod postępowania, przydatnych w formułowaniu strategii organizacji i jej późniejszej implementacji. Efektywne wdrożenie zintegrowanego planu działania może przyczynić się do podniesienia konkurencyjności organizacji. W tym celu autor przeprowadzi analizę porównawczą koncepcji budowania przewagi konkurencyjnej według dwóch nurtów. Opracowanie powstało na podstawie przeglądu piśmiennictwa krajowego i zagranicznych pozycji naukowych.(fragment tekstu)
EN
This article aims to identify the business strategy as a factor in creating competitive advantage. For the past several years the strategy planning and implementation methods enjoy a remarkable interest from both science and practice. These include currently the highly developed, interrelated group numbering tens methods of action, useful in formulating strategy for the organization and its subsequent implementation. Effective implementation of an integrated plan of action understood as the art of coordination undertaken long-term projects can contribute to increasing the competitiveness of the organization. For this purpose, the author carried out a comparative analysis of the concept of building a competitive advantage by two trends: positional and resource schools. The article will be based on review of national and international scientific literature.(original abstract)
EN
The presented study notes that in the period of ongoing globalization, it is necessary to look at the new rules of building competitiveness for the enterprises. Consequently, it is reasonable to present the basic assumptions of the overall international competitiveness paradigm adapted to the challenges of modern knowledge-based economy. In this study, the author undertook a critical analysis of five models of international competitiveness and attempted to identify the basics upon which, any organization wanting to meet the demands of the changing global environment, should be based on. In the paper is to draw the attention on the necessity of deepening analysis of new factors which are dedicated to assess competitiveness of modern business systems. The organizations implementing such a business model are determined to hold leading positions in the global system, because due to the use of the multidimensional potential of capital they are capable of continuous creation of added value. According to the author the concept of creating added value with the use of CSR is very important and it requires dissemination. (original abstract)
EN
Access to the resources of other firms positively influences the functioning of firm within a network. Network contexts in which firms create, utilize and develop their resources are of crucial importance for these resources and their economic value. Interorganizational relations give access to the resources and position against each other the resources of network members. Specific features of a branch determine the choice of the form of the resource base.
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