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Dostosowanie polskich przepisów prawa podatkowego w zakresie po datku od towarów i usług do standardów Unii Europejskiej

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Kuchciak l., Uniwersytet Łódzki K. F. i. B.
Acta Universitatis Lodziensis. Folia Oeconomica
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2006
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vol. 197
EN
According to the treaty signed on December 16th 1991 by Poland with the European Community Poland was obligated to harmonize its tax law regulations to European standards. Article 93 of the Treaty establishing the European Community and over 20 directives introduced by the European Commission form the basis for the VAT ad aptation in Poland. Meeting official regulations of the European Union Poland introduced a special tax law regulation on March 11th 2004, which added new regulations for organization, complementation and modernization Polish tax system.
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Budżetowanie jako narzędzie wspomagające efektywne funkcjonowanie przedsiębiorstwa

100%
Kuchciak l., Uniwersytet Łódzki I. F.
Acta Universitatis Lodziensis. Folia Oeconomica
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2008
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vol. 218
EN
An effective functioning of enterprise based on taking up many economic decisions about cost ex ante and ex post. Budget is the basic instrument of planning and budgeting is a part of process of planning the costs. Traditional budgets like: static budget, zero base budgeting, flexible budgeting, Planning, Programing Budgeting System, incremental budgeting, continuous budgeting, imposed budgets, bottom up budgets have got many drawbacks. The aim of these study is to present major minus of traditional budgets and new methods of budgeting, for example: activity based budgeting, priority based budgeting, multidimensional budgeting, shareholder value budgeting.
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