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Ramy prawne aspektow sharing economy w Polsce

100%
Aleksandra N., Wojciech N.
Zeszyty Prawnicze BAS
|
2019
|
issue 2(62)
9-26
EN
Basing on general theories on the sharing economy, the authors describe the key concepts of legal framework governing that phenomenon, which arise at the EU level and the national one, in particular regarding such issues as tax and economic law as consumer protection. The phenomenon is not only a matter of theory and law, because the sharing economy is an important part of everyday life, while its economic significance clearly translates into market values. The study does not exhaust legal and tax aspects of the sharing economy, which are extremely complex and multi-faceted.
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Public and Legal Burdens on Cooperative Banks and Limits of the Financial Strength of Taxes

71%
Dec P., Masiukiewicz P.
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
|
2020
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vol. 54
|
issue 1
EN
The paper deals with the problems of public and legal burdens of cooperative banks operating in Poland, in terms of their limits on the strength of taxes (various types of mandatory fees and levies for the state). Comparative public and legal burdens of banks are discussed in the literature. As the main research goal, the authors chose to examine the situation of cooperative banks in the context of increasing tax and legal burdens. The article uses the desk research method, comparative method and quantitative analysis of cooperative banks’ tax burden for calculating the author’s tax restrictiveness index. The authors proposed their own definition of the tribute paid by cooperative banks to the state and institutions subordinate to it. An interesting perspective on the subject of effectiveness of cooperative banks in comparison with their tax burden was analyzed. The paper also exposes the methodology of examining public-law burdens in cooperative banks and conducted a stress limit analysis for these burdens (tributes) on the example of 309 banks – participants of the Association Protection System – SOZ BPS. It is important to point out that the tax restrictiveness index (WD) in the studied group of cooperative banks was calculated. A new concluding case on problems related to further raising the tax burden of cooperative banks in Poland was also presented.
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