Search results

1

Improving of Business Planning Using the Method of Fuzzy Numbers

100%

Kostetska I.

Journal of Management and Business Administration. Central Europe

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2016

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issue 3

67-61

EN

Purpose: Summarize the experience of using modern methods in the business plan with the application of economic and mathematical modeling. Methodology: Theoretical and methodological basis of the study is the basic principles of economic theory, agricultural economics and scientific research of leading home and foreign scholars on the theory of planning. Originality: This further justifies business planning processes in agriculture from the standpoint of raising economic protection of farmers. The methodology for assessing farm income for planned indicators through the application of fuzzy numbers method in business planning is improved.

2

Probabilistic models for analyzing the availability and profit of a deteriorating 2-out-of-4 system

100%

YUSUF I.

Operations Research and Decisions

|

2016

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vol. 26

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issue 4

91-100

EN

This paper deals with modelling and evaluating the availability and profit of a linear consecutive 2-out-of-4 system exposed to three consecutive stages of deterioration before failure. The system will pass through three consecutive stages of deterioration: slow, medium and fast before failure. The failure and repair times are assumed to be exponentially distributed. Explicit expressions for the system availability, the probability of a repairman being busy due to the failure of a unit, or due to the replacement of failed units, and the profit function have been derived using a probabilistic approach. The impacts of the failure and repair rate on system availability and profit have been investigated. The results of this paper will enhance system performance and ensure the timely execution of appropriate maintenance and improvement, and thus is a major tool for decision making, planning and optimisation.

3

Introduction à la politique de dividendes des sociétés en Pologne en 2015

89%

Levi N.

Journal of Modern Science

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2015

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issue 4(27)

193-208

EN

The considered text aims at providing an introduction to the dividend policy of Polish companies. The author aimed at explaining how polish companies are funding dividends to its shareholders. The article will also prove that Polish companies are using different model of dividends policies. The first part includes some elements related to the theory of dividends. The second part is including data related to the dividends of Polish companies. We will particularly remark that the valuations of Polish companies are highly different from the one of Western companies. It may impact the ration dividend to share price.

FR

Le texte ci-contre se donnera pour vocation de fournir une introductionà la politique de dividendes des sociétés polonaises. L’auteur cherchera à expliquer la politique en termes de dividendes des sociétés cotées à la bourse de Varsovie (Pologne). L’article se donnera également pour but de démontrer que les sociétés polonaises appliquent différentes politiques de dividendes. Dans la première partie du texte ci-dessous se trouve un rappel théorique concernant La notion du concept de dividendes. Celle-ci apportera des éléments quand à l’historique des dividendes en Pologne. La seconde partie du texte concernera tout particulièrement la politique de dividendes des sociétés polonaises.

4

Przedsiębiorstwo w nauczaniu społecznym Kościoła katolickiego

88%

Stępniak M.

Annales. Etyka w Życiu Gospodarczym

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2010

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vol. 13

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issue 1

EN

Post-Vaticanum Secundum teaching of the Catholic Church emphasizes the role of different forms of social life for integral development of a human person. Communities, beginning with the natural one such as a family to the most complex ones determine quality of social life. Theological basis for the interest of various forms of social life are the truths about: social nature of a human being, common calling to salvation and the model of the Church as a community of people of God. The essential role of enterprises in contemporary economic life and their influence on lives of employees cause that social teaching of the Church has developed certain postulates relating to that specific form of social life. In the ethical reflection on an enterprise present in the Catholic social teaching, there are three clearly-cut planes: enterprises as communities of people, enterprises as a meeting place of capital and work, and important influence of contemporary (particularly international) enterprises on culture, on a family and economy, in a global dimension as well. Anthropological and deeply humanistic concept of an enterprise presented by the Church does not undermine its economic aspects, but puts a human person, a creator of social life in the center.

5

"BURGO" MODEL AS A TOOL OF CALCULATING PROFITS IN McDONALD'S FAST-FOOD RESTAURANTS

88%

Strielkowski W., Bárta L.

Czech Journal of Social Sciences, Business and Economics

|

2013

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vol. Volume 2

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issue 1

40-49

EN

This article aims at calculating profits in McDonald’s chain fast-food restaurants in the Czech Republic. Using “Burgo” model developed by McDonald’s in order to analyze the division of costs in various fast-food restaurants, we are attempting to examine the validity of one of the main motivations of franchisor for providing a licence - the expectation of increased efficiency of the branch., since part of its restaurants is run by the company itself and part is owned and run by the franchisees and these two groups can be easily compared. The data about the operation of its restaurants, partly owned by company itself and partly by franchisees, was a ground for a comparative analysis which was carried out subsequently. The results of this study verify the assumption, that franchisees are generally able to achieve better efficiency of the operation of the branch than managers in position of casual employees. Furthermore, there was not found any evidence that would indicate that the pressure on lowering the expenses negatively influences the quality of the provided service.

6

Обеспечение эффективного ельскохозяйственного производства в условиях евроинтеграции

75%

Семенда Д. К., Непочатенко А. А., Непочатенко В. А.

Zeszyty Naukowe PWSZ w Płocku. Nauki Ekonomiczne

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2016

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vol. 2(24)

81 - 97

EN

Research of efficiency of agricultural production in the agricultural enterprises of Ukraine. The basic tendencies and peculiarities of agricultural enterprises. Shows the dynamics of profitability of major products crops and livestock. The most acceptable ways of increasing efficiency in silhospodarskyh enterprises in terms of European integration.

7

Przedsiębiorstwo w teorii ekonomicznej i praktyce gospodarczej

75%

Kowalczewski W.

Zeszyty Naukowe Uczelni Warszawskiej im. Marii Skłodowskiej-Curie

|

2013

|

issue 1(39)

85-100

EN

The article presents a modern enterprise within the neoclassical economic theory and refers to shortcomings of this theory as well as its incompatibility with modern economic conditions. The article discusses the problem of business profit and argues that it is not justified to treat the risk maximization as the goal of the enterprise, which is an idea that constitues the basic assumption of neoclassical microeconomic theory. The paper shows a negative role which large international corporations play in the economy when focusing solely on reaping monopoly profits against the interests of society. It notes that the national economy can not function properly for the benefit of society as a whole without regulatory interference by the state. What is also argued is that more and more of enlightened economists agree that it is necessary to re-evaluate the current neo-liberal economic doctrines and to give priority to the development sustainable economically, environmentally, and most of all socially.

PL

W artykule przedstawiono miejsce współczesnego przedsiębiorstwa w neoklasycznej teorii ekonomii. Wskazano na niedoskonałości tej teorii i niedostosowanie jej do współczesnych uwarunkowań gospodarczych. Omówiono problem zysku przedsiębiorstwa i uzasadniono, że nieuzasadnione jest przyjmowanie maksymalizacji zysku jako celu przedsiębiorstwa, co stanowi podstawowe założenie teorii neoklasycznej mikroekonomii. Pokazano negatywną rolę, jaką odgrywają w gospodarce wielkie korporacje międzynarodowe nastawione wyłącznie na czerpanie monopolistycznego zysku, wbrew interesom społeczeństwa. Zwrócono uwagę, że gospodarka narodowa nie może prawidłowo funkcjonować z korzyścią dla całego społeczeństwa bez regulacyjnej ingerencji państwa. Stwierdzono również, że coraz więcej ekonomistów uznaje pogląd, że konieczne jest przewartościowanie obowiązujących obecnie neoliberalnych doktryn ekonomicznych i przyznanie priorytetu rozwojowi zrównoważonemu ekonomicznie, ekologicznie, a przede wszystkim społecznie.

8

Modelling Electricity Price Expectations in a Day-Ahead Market: A Case of Latvia

75%

Bobinaite V., Zuters J.

Economics and Business

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2016

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vol. 29

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issue 1

12-26

EN

The paper aims at modelling the electricity generator’s expectations about price development in the Latvian day-ahead electricity market. Correlation and sensitivity analysis methods are used to identify the key determinants of electricity price expectations. A neural network approach is employed to model electricity price expectations. The research results demonstrate that electricity price expectations depend on the historical electricity prices. The price a day ago is the key determinant of price expectations and the importance of the lagged prices reduces as the time backwards lengthens. Nine models of electricity price expectations are prepared for different natural seasons and types of the day. The forecast accuracy of models varies from high to low, since errors are 7.02 % to 59.23 %. The forecasting power of models for weekends is reduced; therefore, additional determinants of electricity price expectations should be considered in the models and advanced input selection algorithms should be applied in future research. Electricity price expectations affect the generator’s loss through the production decisions, which are made considering the expected (forecasted) prices. The models allow making the production decision at a sufficient level of accuracy.

9

Dochód jako rachunkowa ocena efektywności operacyjnej spółki

75%

Pylypenko L.

Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia

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2013

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vol. 47

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issue 4

EN

Theoretical and conceptual approaches to defining the essence of income in the science of accounting are considered, methodological basis to reflect income in the financial reporting are analyzed, and the main problems of objectivity representation income statements of public companies are outlined in the article.

PL

Autor prezentuje dochód jako wielowymiarową kategorię ekonomiczną. Analizuje teoretyczne koncepcje w zakresie wpływu struktury zainwestowanego kapitału na wielkość dochodów, na ich powstawanie i dystrybucję. W artykule została zaprezentowana koncepcja wpływu kapitału finansowego na ocenę bieżących wyników finansowych spółki oraz koncepcję kapitału rzeczowego. Autor stwierdza, iż przedsiębiorstwa traktują dochody księgowe jako narzędzie odzwierciedlające wzrost wartości podmiotu w danym okresie sprawozdawczym.

10

Assortment policy analysis is the profitable work basis of the enterprise

75%

Лыгина О.

Journal of Modern Science

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2019

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issue 1(40)

127-148

RU

Аннотация. В кризисном состоянии экономики предприятиям Казахстана необходимо выявление и использование внутрипроизводственных резервов на уровне каждого подразделения предприятия. Внутрихозяйственный расчет обеспечит существенную экономию расходов путем выявления скрытых и явных резервов производства, способен оптимизировать численный профессиональный состав трудовых коллективов, улучшит качество сложившейся нормативной базы, следовательно, планово – учетную и контрольную работу за ходом выполнения хозрасчетных заданий. Факторный анализ, произведенный на основе показателей хозрасчетных заданий, обеспечит выпуск востребованной рынком продукции в нужных объемах и расширения ее ассортимента. Цель исследования. Провести детальный анализ соответствия ассортиментной стратегии предприятия реалиям и запросам потенциальных потребителей. Обеспечить прибыльную работу предприятия при наибольших возможностях использования производственных мощностей. Методы исследования. Сравнительный анализ выполнения производственных расчетных заданий с выявлением проблемных участков и убыточности определенных направлений, балансовый метод применяется с учетом доведения производственной программы до подразделений и оценка результативности реализованной программы, абстрактно-логический метод применяется при описании теоретической части статьи с учетом логики построения научного исследования. Выводы. Проведением факторного анализа в статье аргументированно показывается взаимосвязь в доле прибыли объема выпускаемой продукции, ее цены и себестоимости, что позволит предприятию четко определить, на что следует обратить внимание предприятию при планировании своей ассортиментной политики по каждой товарной позиции. Определен перечень групп товаров и продукции необходимый для наращивания объема производства, а также те товарные группы, которые рекомендованы к исключению из производственной программы. Представлены и просчитаны варианты дополнений видов и разновидностей продукции для расширения ассортимента выпускаемой продукции с целью получения большей доли прибыли предприятием.

EN

Economic downfall of Kazakhstan’s companies demands the finding and using of intraproductive stock of every unit of enterprise. Internal self-sufficiency provides significant cost savings by exposure of company’s secret and obvious reserves; find the optimization of the numerical professional composition of labor collectives; improve the quality of the existing regulatory framework, and therefore plan and accounting and control work for the implementation of self-supporting assignments. Factor analysis produced on the basis of indicators of self-supporting tasks will ensure the production of products in demand by the market in the right quantities and expansion of its range. Purpose. To perform the detailed analysis of the assortment strategy conformity of the enterprise to the realities and needs of potential consumers. To provide the profitable operation of the enterprise with the more possibilities of using production capacities. Methods. Comparative analysis of the performance of production tasks with the identification of problem areas and loss-making of certain areas, the balance method is applied taking into account the completion of the production program to the paragraph and evaluation of the effectiveness of the implemented program, the abstract logical method using the logical construction of scientific research. Results. The article shows reasonably the correlation in the profit share of the volume of output, its price and cost by carrying out factor analysis which will allow the enterprise to clearly determine whereon there should be paid attention to the enterprise while planning its assortment policy for each commodity item. The list of groups of goods and products necessary for increasing the volume of production as well as those commodity groups that are recommended for exclusion from theproduction program is defined. Presented and calculated variants of additions to types and varieties of products to expand the range of products to achieve a greater share of profit by the enterprise.

11

Satisfying of Needs and Immanent Market Incompetencies

75%

Maialeh R.

Review of Economic Perspectives

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2014

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vol. 14

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issue 2

129-143

EN

The terms of reference for this study were to outline an inability of market principles to satisfy needs with a focus on natural determination of individuals. The author tries to define causes of market failures in satisfying of basic human needs and outlines a way how to overcome the problems stated. In the first part, evidence of elemental dissatisfaction is collected as the ground for improvements, namely an inequality as the highest hurdle on the way to satisfying of needs. The subsequent chapters analyze the role of market, especially in the context of four antagonistic relationships - macro and micro level; inequality and commonness. Chapters deal with the fact that profit maximization principally impedes satisfaction of fundamental human needs. Furthermore, mainstream development policies on macro-level are discussed. On the examples of foreign investments and market integration, the archetypal solutions for boosting economies, it is shown that in a strict economic sense, no investments principally cannot be measure to satisfy of basic human needs in a global scale. The paper indicates that general priorities of human beings are beyond the frame of contemporary economic configuration

12

Advanced Investment Strategy for Trading Major Currency Pairs

75%

Jan B., Lenka S.

Littera Scripta

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2013

|

vol. 1

18-29

EN

In this paper there is a description of one of the possible approaches to investing in the currency market, which is based on the statistical analysis of price movements of major currency pairs. It is the currency pairs EUR/USD, GBP/USD and USD/JPY which consist of major currencies of the world powers. For the analysis includes no fundamental information such as the rate of unemployment, sales, GDP, inflation, etc., and is thus a purely technical analysis, which is based on the actual price. The proposed investment strategy works with short-term investments, which have an average duration of several hours. The logic used strategy is based on the psychological reaction of investors to the previous trading session and their future expectations. To increase the effectiveness of strategies financial leverage is used. This type of investment requires precise compliance with the rules for risk management. Due to diversification, the proposed strategy is put into more currency pairs and achieves stable growth of capital. Due to the computationally intensive optimization problems genetic algorithms that can effectively deal with this type of task were used. The proposed investment portfolio is applied in the time period January 2010 to January 2012 and has been stable profitably.

13

W świecie zapomnianych powieści Alfreda Konara

75%

Olszewska M. J.

Jednak Książki. Gdańskie Czasopismo Humanistyczne

|

2015

|

issue 4/2015 O Młodej Polsce mniej znanej

13-34

EN

Alfred Alexander Konar (1862-1940) created a chronicle of life in Warsaw, all its social strata, especially the middle class as a social group. The concept of bourgeois ideas in his case shall be understood as a certain belief, mentality, style of behavior. Simple virtues of heroism have its justification in what is referred to as mediocrita, which gave the writer a base to build an anti-revolutionary myth of a "good man". Each of Konar’s novel is a variation of the popular modernist novels. It is a complex creation, combine elements of the English “Victorian” novel, the German Biedermeier and the French romance. The weakness of the social diagnosis lays in a narrow range of socio-moral observation, limited to urban and middle class, which, combined with lack of in-depth psychological perspective of these texts, using motifs of romance and didacticism, gives a vision of a world ideologically anachronistic.

14

Types of Economic Activity in the Field of Cinematography in Ukraine

63%

Herbych O.

Krakowskie Studia Małopolskie

|

2020

|

vol. 3(27)

125-139

EN

The article analyzes current state of economic activity in the field of cinematography in Ukraine and offers several approaches to its classification, in accordance with criteria defined by legislation of Ukraine. In particular, the following criteria of classification are proposed: parties involved into the activity and corporate objects, purpose of activity, availability of special terms (licensing, patenting, quotas), availability of state support. Emphasis is placed on lack of the term “type of cinematographic activity” in the relevant legislation of Ukraine. Both positive and negative aspects of economic activity in the cinematographic industry which currently affect the activities of economic entities are considered. Examples of different types of cinematographic activity in Ukraine are given as perceived through the prism of entrepreneurship and economic relations in general. Recommendations have been developed aimed to improve the state of cinematographic legislation in Ukraine - both at the level of laws and by-laws. Main types of cinematographic activity in Ukraine are substantiated and singled out on the basis of conducted research.

15

Profit levels and profitability ratios reported in the communications of public companies /

63%

Masztalerz M.

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

|

2019

|

issue vol. 63, nr 4

19-28

EN

The purpose of the article is to identify the scope and to assess the quality of disclosures of profit levels and profitability ratios in the communications of public companies included in the WIG20 index. The research involved analyzing the content posted by companies on websites, such as financial statements, the annual report, chairman’s letter to the shareholders, the presentation of results for investors, and financial highlights published directly on the website. In total, nearly 70 communiques were analyzed. The descriptive analysis method, the comparative analysis and the induction method were used. As a result of the conducted research, it was determined whether and in which communications, and at which levels, the financial results and profitability ratios are reported and what is their frequency in the individual postings. The calculation formulas used between the companies were compared, the uniformity of the formulas used by each company in various messages was verified and their consistency with the reported numbers was checked.

PL

Celem artykułu była identyfikacja zakresu i ocena jakości ujawnień poziomów wyniku finansowego i wskaźników rentowności w komunikatach spółek publicznych wchodzących w skład indeksu WIG20. Badanie polegało na analizie zawartości komunikatów umieszczanych przez spółki na stronach internetowych, takich jak sprawozdanie finansowe, sprawozdanie z działalności, list prezesa do akcjonariuszy, prezentacja wyników dla inwestorów oraz dane publikowane bezpośrednio na stronie internetowej. Łącznie przeanalizowano blisko 70 komunikatów. Wykorzystano metodę analizy opisowej, analizy porównawczej i metodę indukcji. W wyniku przeprowadzonych badań określono, czy i w których komunikatach oraz na jakich poziomach raportowane są wyniki finansowe i wskaźniki rentowności oraz jaka jest ich frekwencja w poszczególnych komunikatach. Porównano stosowane formuły obliczeniowe pomiędzy spółkami; zweryfikowano jednolitość formuł stosowanych przez każdą spółkę w różnych komunikatach oraz sprawdzono ich zgodność z raportowanymi wartościami.

16

Strategia maksymalizacji zysku jako przesłanka wyboru lokalizacji hoteli w południowo-zachodniej Polsce

63%

Puciato D.

Rozprawy Naukowe Akademii Wychowania Fizycznego we Wrocławiu

|

2015

|

vol. 49

157-167

XX

Background. The location and service program are the most important factors which determine the business success of a hotel. The aim of the study was to identify the most important factors influencing the location decisions with reference to new hotels, depending on the assumed strategy of profit maximisation. Material and methods. In the study, two main research methods were applied: deduction and diagnostic survey (in-depth interview), carried out among the owners or managers of 24 hotels created in 2000–2009 in the provinces of Lower Silesia, Opole, and Silesia. Results. It was shown that the strategy of maximising profits had an influence on location factors considered in the process of selecting new hotel locations. Slightly different factors were taken into account by entrepreneurs pursuing a strategy of minimising costs and by those maximising revenues. Conclusions. A further, in-depth research on the issue of hotel location reasons should be performed.

17

PRESJA BANKÓW W POLSCE NA OSIĄGANIE ZYSKÓW

63%

Dziuba E.

Kwartalnik Naukowy Uczelni Vistula

|

2017

|

issue 1(51)

172-186

PL

Przedmiotem artykułu jest analiza zjawiska związanego z presją banków w Polsce na osiąganie zysków. Zagadnienie to jest ważne, ponieważ uwypukla sprzeczność interesów przedstawicieli dwóch ważnych interesariuszy w sektorze bankowym czyli klientów i zarządzających. Celem artykułu jest ukazanie zależności między rozwojem bankowości detalicznej w Polsce, przekładającej się na zyski tych banków, a wzrostem skali zadłużenia bankowego gospodarstw domowych. W artykule poddano weryfikacji następującą hipotezę: rozwój bankowości detalicznej w Polsce spowodował wzrost zadłużenia gospodarstw domowych. Analizie zostały poddane dane z lat 2000-2015. Zastosowano metodę analizy danych pochodzących z takich źródeł, jak: raporty NBP, KNF, BIK oraz sprawozdania finansowe ING Banku Śląskiego S.A. Analiza zagadnienia jest istotna nie tylko ze względów poznawczych, ale również aplikacyjnych.

EN

The subject matter of the article is an analysis of the phenomenon connected with pressure of banks in Poland on making profits. This issue is important as it emphasises the conflict of interests of representatives of the two major stakeholders in the banking sector, i.e. clients and managers. An aim of the article is to show the dependence between the development of retail banking in Poland, translating into those banks’ profits, and growth of the scale of households’ indebtedness to banks. In her article, the author verified the following hypothesis: the retail banking development in Poland has caused the growth of households’ indebtedness. The analysis covered the data of the years 2000-2015. There was applied the method of data originating from sources such as reports of the National Bank of Poland (NBP), the Financial Supervision Authority (KNF), the Credit Reference Agency (BIK) as well as financial statements of ING Bank Śląski S.A. The analysis of the issue is important not only for its cognitive reasons but also applicative ones.

18

Technologia poszerzonej rzeczywistości – korzyści i zagrożenia aplikacyjne

63%

Kęsy M.

Dydaktyka informatyki

|

2017

|

vol. (12)2017

132-137

PL

Powszechne zastosowanie technologii poszerzonej rzeczywistości wynikać może z jej dużych możliwości prezentacyjnych i elastyczności aplikacyjnej. Jednak bezsporne walory i zalety posze-rzonej rzeczywistości nie mogą przesłonić istniejących lub potencjalnych problemów i zagrożeń.

EN

An everyday application of augmented reality technology can be resulted its presentation abili-ties and elastic of application. However unquestionable benefits and advantages of augmented reality couldn’t be able to eclipse existing or potential problems and threats.

19

Understanding Social Entrepreneurship and Features of It

63%

Öztürk F.

Studia i Materiały

|

2013

|

issue 2013 (16)

43 - 55

EN

Social entrepreneurship has become a significant field of academic literature for about twenty years. A growing attention to social entrepreneurship has appeared since then. Scholarly interest for it stems from its mission in society that brings affective solutions to the existing social issues, presents distinctive perspectives to the individuals and creates a social value. The purpose of this paper is to provide a view of social entrepreneurship as a process that contributes to social wealth, explores the opportunities for social change and leads to social ventures. Social entrepreneurs have addressed essential human needs that have been ignored and forgotten by the current institutions and businesses. Therefore, this review also assesses the characterizations in social entrepreneurial and conventional entrepreneurial dimensions. It highlights major differences and similarities between these two forms of entrepreneurship with their backgrounds. The content of social entrepreneurship and examples of current successful social ventures conclude this work.

PL

Na przestrzeni ostatnich dwudziestu lat zainteresowanie tematyką przedsiębiorczości społecznej znacząco wzrosło. Naukowe zainteresowanie tą stosunkowo nową dyscypliną wynika przede wszystkim z roli, jaką odgrywa w społeczeństwie. Zwraca uwagę na bezpośrednie oddziaływanie przedsięwzięć na ludzi, prezentując specyficzny punkt widzenia w rozwiązywaniu problemów społecznych. Celem niniejszej pracy jest dostarczenie wiedzy na temat przedsiębiorczości społecznej jako procesu, który przyczynia się do wzrostu zamożności społeczeństwa, bada możliwości, jakie mogą z niego wyniknąć i ukazuje do jakich przedsięwzięć prowadzi. Dziedzina przedsiębiorczości społecznej wypełniła lukę, która dotąd nie pozostawała w kwestii zainteresowań innych instytucji i przedsiębiorstw, zajmując się dotychczas ignorowanymi i zapomnianymi problemami. Zatem, w pracy tej zestawione zostały charakterystyczne elementy dla przedsiębiorczości społecznej wraz z jej konwencjonalnym rozumieniem oraz przykłady wielu skutecznych przedsięwzięć społecznych.

20

Benefity pracownicze w systemie podatku od towarów i usług

63%

Świderski M.

Doradztwo Podatkowe Biuletyn Instytutu Studiów Podatkowych

|

2023

|

vol. 10(326)

27-30

EN

This thesis analyses the role of employee benefits in the Polish Value Added Tax system. The author analyses in details the issues of employee benefits in national and European Union jurisprudence and their impact on the rights and obligations of Value Added Tax taxpayers. The analysis presented in this work focuses on the example of employee meals. It considers the extensive jurisprudence and specific occupational health and safety regulations that might oblige employers to provide meals to their employees. In addition, the work analyses the issue of the vouchers in the context of the value added tax system. In the final section, the author presents his conclusions and reflections, highlighting the relevant aspects of employee benefits under the Value Added Tax system and expressing his doubts about the functioning of the employee benefits system in the workplace.

PL

Niniejszy artykuł zawiera analizę roli korzyści pracowniczych w polskim systemie podatku od wartości dodanej. Autor szczegółowo omawia kwestię korzyści pracowniczych w orzecznictwie krajowym i unijnym oraz ich wpływ na prawa i obowiązki podatników podatku od towarów i usług. Analiza skoncentrowana jest na przykładzie posiłków pracowniczych. Uwzględnia bogate orzecznictwo oraz specyficzne przepisy z zakresu bezpieczeństwa i higieny pracy, które mogą zobowiązywać pracodawców do zapewnienia pracownikom posiłków. Ponadto autor analizuje problematykę bonów w kontekście systemu podatku od towarów i usług. Na zakończenie przedstawia wnioski i refleksje; podkreśla przy tym istotne aspekty związane z korzyściami pracowniczymi w systemie tego podatku oraz wyraża wątpliwości dotyczące funkcjonowania systemu benefitów pracowniczych w zakładach pracy.

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