An influence of auniform control file for tax on efficiency of fiscal administration activities in the scope of vat tax return verification

Polish fiscal administration is forced to implement more updated IT tools and various system solutions which are to limit the grey area and stabilise tax earnings to the state budget. In 2017, within the changes in VAT, new solutions were implemented in order to limit the tax frauds and improve collectability of VAT ta

Character of Listed Companies Reporting Based on the Example of the Companies of Energy Sector

The article deals with the reporting of companies listed on the stock exchange. As the result of changes in regulations, public interest entities are increasingly obliged to disclose information regarding environmental protection, employment and social issues. The purpose of the study is to demonstrate, that the issues playing significant role in the evaluation of the entity’s condition and prospects for its development are addressed not only within the scope of the financial statement, but also outside it. The data included in annual reports of biggest companies operating in Polish energy sector were analysed. The analysis of the mandatory regulations of accounting and case study method were used to prepare the article.Artykuł poświęcony jest sprawozdawczości spółek giełdowych. W wyniku zmian wprowadzanych w przepisach jednostki zainteresowania publicznego coraz częściej są zobowiązane ujawniać informacje dotyczące ochrony środowiska naturalnego, spraw społecznych i pracowniczych. Celem pracy jest wykazanie, że zagadnienia istotne dla oceny kondycji finansowej jednostki i perspektyw jej dalszego rozwoju są poruszane nie tylko w granicach sprawozdania finansowego, lecz również poza nim. Analizie poddano raporty roczne największych spółek działających w polskim sektorze energetycznym. W opracowaniu wykorzystano analizę obowiązujących przepisów rachunkowości i metodę analizy przypadków

Badanie dynamiki ubóstwa w Polsce z wykorzystaniem modeli analizy historii zdarzeń o czasie dyskretnym

Studies on poverty are based predominantly on cross-sectional analysis. Including a time dimension in the analysis allows us to better understanding the dynamics of poverty. In the long run, a unit (individual, household, family) can enter and exit poverty several times. An analysis of determinants of these events allows us to identify groups of households which are particularly likely to enter into poverty, and those with a high chance of exiting poverty. The main aim of this article is to identify determinants of transitions into and out of poverty in Poland in 2000–2011. To achieve this, I use logit regression models for discrete-time event history analysis. I present two specifications of the model, one with number of years spent outside poverty and a second with additional selected socio-economic characteristics of household and household head. The results of estimation suggest that the amount of time spent out of poverty or in poverty does not have a significantly effect, with the exception of one case, on the probability of a change in the status (in poverty/out of poverty). In the case of entries into poverty, including additional variables improves the model. I find that a change in probability of entry into poverty is significantly affected by age and education of household head, place of residence and labour force status of household. However, expanded model of poverty exits is worse than the base model. None of the included variables are statistically significant