Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Results found: 2

first rewind previous Page / 1 next fast forward last

Search results

help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1
Publication available in full text mode
Content available

The Use of Artificial Intelligence Tools by Tax Administration on the Example of Poland and Spain

100%
Mółka M., Jiménez A.
Teka Komisji Prawniczej
|
2025
|
vol. 18
|
issue 1
255-265
EN
The article concerns the use of artificial intelligence tools by tax administration on the example of Poland and Spain. Based on a concise description of the technology used by both the Polish and Spanish tax administration, special attention was paid to the threats to the protection of taxpayers’ rights related to its use. The research goal of this work is to determine whether the use of this type of solutions is within the limits of the law and to formulate proposals for solutions aimed at protecting the rights of the taxpayer as the weaker party in the tax legal relationship. The publication uses a dogmatic and legal method.
2
Publication available in full text mode
Content available

Accounting and Economic-Financial Analysis in Business Management. Economic and Legal Studies

71%
Mółka M., Żuk K., Nowak R., Bochenek P., Szarota R.
Teka Komisji Prawniczej
|
2024
|
vol. 17
|
issue 2
307-321
EN
Accounting is considered historically the oldest part of the economic sciences, having originated with the first human communities. The origins of accounting can be found in the theoretical concepts of the social sciences. However, as it evolved, accounting developed its own theory and methodology subsequently implemented in the practice of economic sciences in the discipline of finance. The concepts, views and theories developed in the accounting system were reflected in legal regulations, including the shape and principles of preparing financial statements. The difference between financial analysis and accounting is particularly evident in the decision-making process. Accounting gathers and presents data on the basis of an ex-post approach (something has happened and is reflected in the records), while the analyst (manager) assesses the situation of the company on the basis of these data, analyses the company’s environment and makes decisions not only on the current basis, but also on a strategic basis (planning – on the basis of an ex-ante approach, making future decisions on the basis of historical data – ex-post).
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.