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Tytuł:
Covid-19 cases influencing the Stock Exchange indices on the example of BIST100 in Turkey, NASDAQ in the USA and WIG in Poland
Wpływ Covid-19 na indeksy giełdowe na przykładzie BIST100 w Turcji, NASDAQ w USA i WIG w Polsce
Autorzy:
Bolek, Cezary
Bolek, Monika
Powiązania:
https://bibliotekanauki.pl/articles/2121908.pdf
Data publikacji:
2022-06-20
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
Covid-19
giełda
stopa zwrotu
Covid 19
Stock Exchange
Rate of Return
Opis:
The purpose of the article/hypothesis: The goal of this paper is to show differences between markets’ reactions to a number of Covid-19 new cases. Stock exchanges and their indices from Turkey, the USA and Poland are analyzed during the first year of the global pandemic. The hypothesis that there are significant differences between markets regarding the reaction to new Covid-19 cases is tested in this research paper. Methodology: BIST100 Index representing the Istanbul Stock Exchange in Turkey, NASDAQ Composite representing NASDAQ Exchange in the USA and WIG Index representing the Warsaw Stock Exchange in Poland are analyzed in relation to Covid-19 new cases. The correlation analysis with delays of markets’ reactions and panel data OLS regression models are tested with rates of return as dependent variables. Results of the research: The findings show the immediate negative influence of new cases rates of change on the stock indices rates of return, although there are some differences and similarities between correlation coefficients, especially when the delays in reactions are taken into consideration. The Turkish exchange was reacting immediately to the rates of change of new Covid-19 cases, the US exchange needed more time to adjust, while in Poland the correction was detected after investors’ over-reaction in the first two weeks. The significant difference between the Polish and US markets regarding the correlation is confirmed indicating that the reactions on the global market were not identical. What the findings add to the literature is the evidence of differences and similarities between markets representing different religions, continents, and cultures.
Cel artykułu/hipoteza: Celem niniejszego artykułu jest analiza wpływu wykrytych nowych przypadków Covid 19 na rynki giełdowe w Turcji, USA i Polsce w ciągu pierwszego roku trwania pandemii. Testowana hipoteza brzmi: istnieją istotne różnice między reakcją badanych rynków na informacje o liczbie nowych przypadków Covid-19. Metodyka: Do analizy korelacji i regresji na danych panelowych wzięto pod uwagę indeksy reprezentujące giełdy: BIST100 z Istanbul Stock Exchange w Turcji, NASDAQ Composite z NASDAQ w USA oraz WIG z Warszawskiej Giełdy Papierów Wartościowych w Polsce. Wyniki/Rezultaty badania: Wyniki wskazują na bezpośredni negatywny wpływ względnej zmiany liczby przypadków na stopy zwrotu indeksów giełdowych na rozpatrywanych rynkach, chociaż istnieją pewne różnice i podobieństwa między współczynnikami korelacji, zwłaszcza gdy uwzględni się opóźnienia reakcji rynków. Giełda turecka natychmiast reagowała na ogłaszaną liczbę nowych przypadków Covid-19, giełda amerykańska potrzebowała więcej czasu na reakcję, podczas gdy w Polsce korekta była konieczna po nadmiernej reakcji na informację o nowych przypadkach. Wykazano, że istnieje istotna różnica między współczynnikami korelacji między badanymi zjawiskami na rynkach w Polsce I USA.
Źródło:
Finanse i Prawo Finansowe; 2022, 2, 34; 7-25
2391-6478
2353-5601
Pojawia się w:
Finanse i Prawo Finansowe
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Nieprawidłowości w umowach o kredyt konsumencki w Polsce, kontekst ochrony konsumenta na rynku usług finansowych
Irregularities in Consumer Credit Agreements in Poland, the Contex of Consumer Protection in the Financial Services Market
Autorzy:
Czechowska, Iwona Dorota
Hajdys, Dagmara
Ślebocka, Magdalena
Powiązania:
https://bibliotekanauki.pl/articles/36106321.pdf
Data publikacji:
2023
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
pandemia COVID-19
kredyt konsumencki
nieprawidłowości
ochrona konsumentów
COVID-19 pandemic
consumer credit
irregularities
consumer protection
Opis:
Cel artykułu, pytania badawcze. Celem artykułu jest przedstawienie i ocena funkcjonowania rynku bankowego w Polsce z punktu widzenia bezpieczeństwa usług bankowych związanego z ochroną konsumentów. Realizacja celu ograniczała się do rynku kredytów konsumenckich i nieprawidłowości zidentyfikowanych przez instytucje ochrony konsumentów w czasie pandemii Covid-19. W artykule postawiono pytania badawcze: Jakie działania podjął rząd i sektor bankowy, aby chronić konsumentów przed skutkami pandemii Covid-19? Jakie instytucje wchodzą w skład systemu ochrony konsumentów na rynku usług bankowych? Jakie nieprawidłowości zgłosili kredytobiorcy w sektorze bankowym? Metodyka. Badania dotyczyły przeglądu literatury oraz regulacji wprowadzonych w związku z pandemią Covid-19, a także danych o orzeczeniach wydanych przez Rzecznika Bankowego i Urząd Ochrony Konkurencji i Konsumentów w związku z niedoskonałościami rynku bankowego wobec konsumentów. Rezultaty badania. Stwierdzono, że „wakacje kredytowe” były sposobem na zabezpieczenie sytuacji finansowej konsumentów/kredytobiorców w czasie pandemii Covid-19, kiedy stracili oni pracę lub źródło dochodu. Klienci zgłaszali nieprawidłowości do: Rzecznika Finansowego, Urzędu Ochrony Konkurencji i Konsumentów oraz Arbitra Bankowego. Duża liczba ofert kredytowych, ich wysoki poziom skomplikowania i niski wpływ na umowę kredytową powodowały, że konsument był narażony na nieuczciwe i nieetyczne praktyki kredytodawców. Nieprawidłowości występowały zarówno na etapie przedkontraktowym, jak i w trakcie trwania umowy kredytowej oraz po jej zakończeniu.
The purpose of the article and the research question. The aim of the article is to present and evaluate the functioning of the banking market in Poland from the perspective of the safety of banking services related to consumer protection. The realisation of the objective was limited to consumer credit market and the irregularities identified by consumer protection institutions during the COVID-19 pandemic. The article poses the research questions: What measures have been taken by the government and the banking sector to protect consumers from the consequences of the COVID-19 pandemic? Which institutions are part of the system of consumer protection on the banking services market? What irregularities were reported by borrowers in the banking sector? Methodology. The research focused on the literature review, regulations introduced in relation to the COVID-19 pandemic and data on rulings issued by the Banking Ombudsman and the Office of Competition and Consumer Protection related to banking market failures against consumers. Results of the research. It has been found that “Credit holidays” were a way of protecting the financial situation of consumers/borrowers during the COVID-19 pandemic, when they lost their jobs or their source of income. Customers reported irregularities to: Financial Ombudsman, Office of Competition and Consumer Protection and Bank Arbitrator. The large number of credit offers, their high level of complexity and the low impact on the credit agreement meant that the consumer was exposed to unfair and unethical practices of creditors. Irregularities occurred both at the pre-contractual stage and during and after the credit agreement.
Źródło:
Finanse i Prawo Finansowe; 2023, 2 (Numer Specjalny); 215-231
2391-6478
2353-5601
Pojawia się w:
Finanse i Prawo Finansowe
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Pandemia czy wojna pokoleń?
Autorzy:
Solarz, Jan Krzysztof
Waliszewski, Krzysztof
Powiązania:
https://bibliotekanauki.pl/articles/1022727.pdf
Data publikacji:
2020-06-30
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
pandemia COVID-19
finanse osobiste
zarządzanie kryzysowe
nanofinanse
COVID-19 pandemic
personal finances
crisis management
nanofinance
Opis:
Artykuł dotyczy pandemii koronawirusa COVID-19 i jego potencjalnego wpływu na gospodarkę, system finansów publicznych oraz finanse osobiste. Szok związany z wybuchem i ekspansją wirusa w skali globalnej stawia przez gospodarkami, finansami publicznymi i systemami zdrowotnymi ogromne wyzwania związane z groźbą recesji, drastycznego zmniejszenia dochodów osobistych w gospodarstwach domowych, konieczność opracowania programów rządowych, łagodzących skutki pandemii oraz włączenia się Banku Centralnego w postaci obniżki stóp procentowych i stopy rezerwy obowiązkowej, a także uruchomienia niestandardowych instrumentów polityki monetarnej tzw. luzowania ilościowego (QE). Celem opracowania jest zaproponowanie języka nanofinansów do opisania pandemii jako destrukcji mechanizmu solidarności międzypokoleniowej i wewnątrzpokoleniowej. Główną hipotezą badania jest, że jakość zarządzania ryzykiem finansowym codzienności przesądzi o skali strat finansowych oraz czasie niezbędnym do wyjścia z załamania społeczno-gospodarczego wywołanego pandemią.
The article deals with the COVID-19 coronavirus pandemic and its potential impact on the economy, public finance system and personal finances. The shock of the virus outbreak and expansion on a global scale poses enormous challenges to economies, public finances and health systems related to the threat of recession, drastic reduction in personal income in households, the need to develop government programs mitigating the effects of a pandemic, and the central bank joining in the form of rate cuts interest and reserve requirements, as well as the launch of non-standard monetary policy instruments quantitative easing (QE). The aim of the study is to propose a language of nanofinance to describe a pandemic as a destruction of the mechanism of intergenerational and intra-generational solidarity. The main hypothesis of the study is that the quality of financial risk management of everyday life will determine the scale of financial losses and the time necessary to overcome the socio-economic collapse caused by a pandemic.
Źródło:
Finanse i Prawo Finansowe; 2020, 2, 26; 99-114
2391-6478
2353-5601
Pojawia się w:
Finanse i Prawo Finansowe
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Pandemia czy wojna pokoleń?
Pandemic or Generational War?
Autorzy:
Solarz, Jan Krzysztof
Waliszewski, Krzysztof
Powiązania:
https://bibliotekanauki.pl/articles/2121686.pdf
Data publikacji:
2021-09-03
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
pandemia COVID-19
finanse osobiste
zarządzanie kryzysowe
nanofinanse
COVID-19 pandemic
personal finances
crisis management
nanofinance
Opis:
Artykuł dotyczy pandemii koronawirusa COVID-19 i jego potencjalnego wpływu na gospodarkę, system finansów publicznych oraz finanse osobiste. Szok związany z wybuchem i ekspansją wirusa w skali globalnej stawia przez gospodarkami, finansami publicznymi i systemami zdrowotnymi ogromne wyzwania związane z groźbą recesji, drastycznego zmniejszenia dochodów osobistych w gospodarstwach domowych, konieczność opracowania programów rządowych, łagodzących skutki pandemii oraz włączenia się Banku Centralnego w postaci obniżki stóp procentowych i stopy rezerwy obowiązkowej, a także uruchomienia niestandardowych instrumentów polityki monetarnej tzw. luzowania ilościowego (QE). Celem opracowania jest zaproponowanie języka nanofinansów do opisania pandemii jako destrukcji mechanizmu solidarności międzypokoleniowej i wewnątrzpokoleniowej. Główną hipotezą badania jest, że jakość zarządzania ryzykiem finansowym codzienności przesądzi o skali strat finansowych oraz czasie niezbędnym do wyjścia z załamania społeczno-gospodarczego wywołanego pandemią.
The article deals with the COVID-19 coronavirus pandemic and its potential impact on the economy, public finance system and personal finances. The shock of the virus outbreak and expansion on a global scale poses enormous challenges to economies, public finances and health systems related to the threat of recession, drastic reduction in personal income in households, the need to develop government programs mitigating the effects of a pandemic, and the central bank joining in the form of rate cuts interest and reserve requirements, as well as the launch of non-standard monetary policy instruments quantitative easing (QE). The aim of the study is to propose a language of nanofinance to describe a pandemic as a destruction of the mechanism of intergenerational and intra-generational solidarity. The main hypothesis of the study is that the quality of financial risk management of everyday life will determine the scale of financial losses and the time necessary to overcome the socio-economic collapse caused by a pandemic.
Źródło:
Finanse i Prawo Finansowe; 2021, Numer Specjalny; 119-134
2391-6478
2353-5601
Pojawia się w:
Finanse i Prawo Finansowe
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Insurance Market in the Light of Covid-19 Pandemic
Autorzy:
Ratowska-Dziobiak, Eleonora
Powiązania:
https://bibliotekanauki.pl/articles/36095425.pdf
Data publikacji:
2022
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
insurance market
pandemic
COVID-19
threats
opportunities
Opis:
The COVID-19 pandemic has been compared to world wars or other tragic events in terms of the death toll it has taken and huge economic losses it has caused. It is not a finished process, so it is difficult to predict the scale of its impact. According to IMF estimates, the contraction of the world economy will be much greater than in the years of the financial crisis of 2008–2009. The negative effects in different countries may depend on the severity and extent of the applied lock-down or interventions undertaken by governments. Changes taking place in various sectors of the economy are of a different nature. The effects of the pandemic can be also seen in the insurance segment. The aim of this article is to find answers to the following research questions: To what extent did the COVID-19 pandemic affect the situation on the insurance market? In which areas are its consequences particularly visible? What kind of opportunities and threats does the pandemic bring from the perspective of the insurance market? Methodology. The analysis used available scientific publications, reports prepared by the Polish Financial Supervision Authority, Polish Insurance Association and entities conducting brokerage activities or selected consulting companies. The result of the research. In a few days, in March 2020, a real revolution took place on the insurance market. The insurers faced the need to introduce completely remote customer service. They also had to launch new tools, which in many cases were still in the testing phase and which they did not have the opportunity to use on a large scale. With the onset of the pandemic, they were quickly implemented. It was related to additional funds, huge commitment and discipline of all employees, liquidators, agents, sales departments, and administration. Consequent on this, clients gained full access to all services and insurance products, without leaving home. On the other hand, pandemic has led to the significant changes within the demand for the insurance services and customers’ expectations, but also to growing scale of damages and compensation paid to the clients leading to the higher insurance premiums.
Źródło:
Finanse i Prawo Finansowe; 2022, 2 (Numer Specjalny); 73-86
2391-6478
2353-5601
Pojawia się w:
Finanse i Prawo Finansowe
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Impact of COVID-19 on the Daily Returns of Istanbul Stock Exchange
Autorzy:
Zengin, Burcu
Kocoglu, Sahnaz
Powiązania:
https://bibliotekanauki.pl/articles/36473386.pdf
Data publikacji:
2023
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
Covid-19
Istanbul Stock Exchange
global crises
Opis:
The purpose of the article/hypothesis: The measures taken by the governments to fight Covid-19 such as social distancing and lockdowns not only crippled the social life, but also the economies of their countries. The purpose of this paper is to analyze the impact of the Covid-19 pandemic on the Turkish economy. The authors used the Istanbul Stock Exchange Index which is a sort of barometer to measure the health of the economic and financial system in Turkey. The aim of the paper is to show the impact of Covid-19 together with the risk in the global market, exchange rates and government responses to the pandemic on the Istanbul Stock Exchange. Methodology: The authors analyzed the impact of the pandemic studying the relations between the Istanbul Exchange and a number of deaths due to Covid-19 together with VIX index, the Government Response Index and exchange rate of USA dollar/Turkish Lira with Toda-Yamamoto Causality test. Results of the research: The results suggest that the number of deaths due to Covid-19 and exchange rates cause the loss in value in the Istanbul Stock Exchange while VIX index and the Government Response Index are found to be ineffective in explaining the volatility in the ISE.
Źródło:
Finanse i Prawo Finansowe; 2023, 2, 38; 111-128
2391-6478
2353-5601
Pojawia się w:
Finanse i Prawo Finansowe
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Jakość obsługi klientów w zakresie kredytów hipotecznych przez banki i pośredników kredytowych w Polsce w czasie pandemii COVID-19
Quality of Customer Service in the field of Mortgage Loans by Banks and Credit Intermediaries in Poland during the Covid-19 Pandemic
Autorzy:
Waliszewski, Krzysztof
Łukaszewski, Sebastian
Powiązania:
https://bibliotekanauki.pl/articles/2121903.pdf
Data publikacji:
2022-06-28
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
jakość obsługi
kredyty hipoteczne
banki
pośrednicy kredytowi
pandemia COVID-19
service quality
mortgage loans
banks
credit brokers
COVID-19 pandemic
Opis:
Cel/Hipoteza: Prezentacja i ocena  poziomu jakości obsługi klienta detalicznego w zakresie kredytu hipotecznego w czasie pandemii COVID-19. Hipoteza wysunięta przez autorów jest następująca: pośrednicy kredytowi radzili sobie lepiej niż banki pod względem jakości obsługi kredytów hipotecznych podczas pandemii COVID-19. Metoda badań: W opracowaniu zastosowano metodę monograficzną, studia literatury, analizę przypadków metodą tajemniczego klienta (mystery shopping). Wyniki :W artykule przedstawiono wyniki badania jakości obsługi klienta w zakresie kredytów hipotecznych przez banki i pośredników kredytowych. Oryginalność / wartość / implikacje / rekomendacje : W artykule zaprezentowano szereg rozwiązań, które należy wdrożyć, aby poprawić jakość obsługi klienta w zakresie kredytu hipotecznego w przypadku banków i pośredników kredytowych.
The purpose of the article/hypothesis: Presentation and assessment of the quality level of retail customer service in the field of mortgage loans during the COVID-19 pandemic. The hypothesis argued by the authors is as follows: credit brokers did better than banks on the quality of mortgage service during the COVID-19 pandemic. Methodology: The study uses the monographic method, literature studies and case studies using the mystery shopping method. Results of the research: The article presents the results of the research on the quality of customer service in the field of mortgage loans by banks and credit intermediaries. Originality / Value / Implications / Recommendations: The article presents a number of solutions that should be implemented to improve the quality of customer service in the field of mortgage loans for banks and credit intermediaries.
Źródło:
Finanse i Prawo Finansowe; 2022, 2, 34; 101-124
2391-6478
2353-5601
Pojawia się w:
Finanse i Prawo Finansowe
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Public Aid and Entrepreneurship During the Covid-19 Pandemic in the European Union Countries
Autorzy:
Jabłońska, Małgorzata
Stawska, Joanna
Dziuba, Radosław
Tekce, Mahmut
Krasoń, Marta
Powiązania:
https://bibliotekanauki.pl/articles/1878743.pdf
Data publikacji:
2021-09-30
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
Covid-19
pandemic
public aid
SME
entrepreneurship
economy
Opis:
The aim of the article: The outbreak of the Covid-19 pandemic made it necessary to involve the state in the process of rescuing numerous business entities from bankruptcy. In the European Union, the aid measure for entrepreneurs takes a form of public aid, which, as it turns out, is the necessary and the only tool to protect SME sector enterprises against bankruptcy. Social isolation caused by the virus that spread on a large scale effectively inhibited the development of entrepreneurship, which is inherently related to the economic development of countries. The aim of the article is therefore to indicate that supporting entrepreneurs within the framework of public aid may help to reverse the unfavorable economic trends related to the disturbed development of entrepreneurship. Methodology: The article analyzes and assesses the government solutions introduced to the Polish economic reality, the purpose of which is to counteract the effects of Covid-19. The paper presents the current public aid tools available to entrepreneurs along with their financial dimension. Results of the research: State aid granted by the state to entrepreneurs during the crisis caused by Covid-19 is indispensable for their further functioning. The paper presents aid instruments related to COVID-19 that are available to entrepreneurs. The analysis shows that public aid addressed to entrepreneurs injured as a result of the lockdown comes from many sources and is almost tailored to the individual entrepreneur. The entities providing aid on the basis of state aid include: banks, local government units, executive bodies of local government units, Social Insurance Fund, State Fund for Rehabilitation of Disabled People, financial intermediaries, bodies constituting local government units, the European Investment Bank, Polish Development Fund, district and voivodeship labor offices and BGK (Bank Gospodarstwa Krajowego). Having prepared a package of systemic solutions, the government introduced them systematically, depending on the situation of individual sectors of the economy. Special solutions in the form of financial shields were addressed directly to the tourism sector (e.g. loans for tour operators) or the catering sector, which in the face of the pandemic were most exposed to a decrease in revenues. The impact of introduced solutions on the country’s economy can be assessed only in the next few years, but the multitude and diversified nature of the anti-crisis solutions introduced in Poland will certainly contribute to slowing down the negative consequences of Covid-19 in the economy.
Źródło:
Finanse i Prawo Finansowe; 2021, 3, 31; 57-77
2391-6478
2353-5601
Pojawia się w:
Finanse i Prawo Finansowe
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The Impact of COVID-19 Cases on Stock Prices of Selected Companies Representing Tourism and Banking Sectors
Autorzy:
Dayan, Volkan
Bolek, Monika
Trinidad-Segovia, Juan E.
Powiązania:
https://bibliotekanauki.pl/articles/35548445.pdf
Data publikacji:
2023
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
Covid-19
Coronavirus
Stock Prices
EU Countries
ARDL
Opis:
The purpose of the article/hypothesis: The purpose of the article is to analyse the relationship between stock prices of selected companies and COVID-19 cases in those countries where the tourism and banking sectors have a high share of national income, such as Croatia, Italy and Spain. Methodology: The methods used are Breakpoint Unit Root Tests to determine whether a time series is stationary or not, and ARDL cointegration technique for cointegration testing. Results of the research: It was found that the number of COVID-19 cases negatively impacted the tourism and banking market in surveyed EU countries.
Źródło:
Finanse i Prawo Finansowe; 2023, 1, 37; 7-31
2391-6478
2353-5601
Pojawia się w:
Finanse i Prawo Finansowe
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The Spanish Tax System and Tax Policy in Spain in the Context of the Covid-19 Pandemic Framework
Autorzy:
Supera-Markowska, Maria
Powiązania:
https://bibliotekanauki.pl/articles/36099775.pdf
Data publikacji:
2022
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
taxes
tax policies
Spain
Polska
COVID-19 framework
Opis:
The purpose of this paper is to characterize the Spanish tax system and to present the main assumptions of tax policy in Spain in the context of the COVID-19 pandemic framework in order to formulate conclusions as to the desirable (or undesirable) directions of tax policy in other countries, including Poland in particular. In fact, the research hypothesis is that, to a large extent, certain changes in the Spanish tax system in 2021 may inspire the orientation of tax policies in other countries, especially in Poland. Spain, like other countries, had to face a need to modify its tax policy due to the effects and challenges that the pandemic period has created, but the Spanish tax policy was shaped in a completely different way than the Polish policy in the same pandemic circumstances. Obviously, it is necessary to take into account systemic differences in both countries, but these may also constitute a contribution to the determination of the desired directions of systemic changes, on the basis of the experiences from the pandemic period, which highlighted many – not only temporary – problems. The methodology used in the paper is a dogmatic-legal and legal-comparative method, taking into account the provisions of constitutional law and tax law, the body of literature and case law as well as some economic data. The results of the research is the formulation of some conclusions as to the desirable directions of tax policy taking into account the indisputable need for higher or additional tax revenues (necessary in the face of excessive fiscal indicators), but at the same time realizing the basic tax principles, such as, in particular, the principles of tax capacity, equity, simplicity and transparency and respecting the financial autonomy of regional and local self-government units. In fact, a responsible tax policy should be aimed at ensuring financial as well as environmental sustainability, while being relevant to the current times and their economic, technological and social realities, always in line with the fundamental principle of social justice and tax (economic) capacity. This means, in particular, that the increase in public burdens (if that may not be avoided for the implementation of the fiscal function) should affect carefully selected entities – those with a greatest tax capacity (e.g., tax payers with the highest incomes or the largest assets). On the other hand, it may serve important non-fiscal objectives (changing unfavourable dietary habits, countering speculative transactions, protecting the environment). At the same time, for these assumptions to have a positive effect, it is necessary to combat tax avoidance at its roots by building up the conviction among taxpayers that the tax system is fair, transparent and friendly, and for this purpose, it is necessary to be honest in the messages addressed to taxpayers about the foundations and assumptions of that system and to facilitate its practical operation in contacts with the tax administration. Finally, in the context of the fact that the fiscally negative consequences of the so-called Polish Deal are largely borne by local governments, attention should be paid to the Spanish system, in which regional and local governments have extensive tax authority, which allows them to "neutralize" tax decisions of the national legislator that are undesirable from their point of view and may threaten their financial independence or create excessive tax burden for their citizens
Źródło:
Finanse i Prawo Finansowe; 2022, Numer Specjalny: Challenges for National Tax Policies and International Tax Coordination – Selected Issues from the Polish, Spanish and International Perspectives; 35-49
2391-6478
2353-5601
Pojawia się w:
Finanse i Prawo Finansowe
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Assessment of the Effects of the COVID-19 Pandemic in the HoReCa Industry in the Opinion of Customers and Employees
Autorzy:
Cichorska, Joanna
Zielina, Katarzyna
Powiązania:
https://bibliotekanauki.pl/articles/36477683.pdf
Data publikacji:
2023
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
COVID-19 pandemic
HoReCa industry
change in consumption habits
Opis:
The purpose of the article/hypothesis: The COVID-19 pandemic and imposed restrictions negatively affected the economy and social life. Their effects were particularly hard for the HoReCa industry, i.e. the hotel and catering industry. The purpose of the article is an analysis of the activities of the hotel and catering industry in the conditions of the coronavirus pandemic. The article uses questionnaire surveys on a sample of owners, employees and consumers of the hotel and catering industry in Poland in the years 2020–2021. A total of 164 respondents took part in the study. Three independent surveys were conducted. In the part concerning consumers, 144 respondents took part in the survey, including 111 women and 33 men. The majority of the respondents were people aged 16–24 - 69 people (47,9%), 52 people were in the range of 25–40 years (36,1%), 16 people (11,1%) were from the age group of 41–55, and the remaining 7 people were aged over 55 (4,9%). Most of the respondents were people with secondary education, 74 people (51,4%). Higher education was declared by 51 people (35,4%), vocational education by 9 people (6,3%) and primary education by 10 people (6,9%). 20 respondents - business entities - responded to the study of the impact of the COVID-19 pandemic on the HoReCa industry from the perspective of a manager. They were mostly people running a restaurant (55%), a hotel (40%) and a restaurant with a predominant catering activity (20%). The respondents represented facilities in various voivodships, however, the largest number of people managed facilities in the Śląskie (35%) and Małopolskie (25%) voivodships. Radical restrictions resulted in significant scaling down of hotel and restaurant activity. As a result of the decline in consumption in tourist services, the value of sales revenues and the profitability of the HoReCa industry decreased. In the group of employees, the most burdensome effects of the pandemic included reduction in employment, compulsory holidays and the lack of comfort at work. However, a pandemic with many negative economic and social consequences may also have positive long-term effects. Paradoxically, unfavorable circumstances forced entrepreneurs to look for alternative solutions to maintain financial liquidity and to survive in the industry. The subject of the article is an analysis of the activities of the hotel and catering industry in the conditions of the coronavirus pandemic. Its purpose is to assess the impact of the pandemic on employees and consumers of the HoReCa industry. In accordance with the goals defined in this paper, the following hypotheses were formulated: The imposed restrictions and above all, closing of the premises, contributed to a significant decrease in consumption in the HoReCa industry and prevented the development of many enterprises, and the effects of the stagnation will be felt for a long time both by employees and consumers. In many companies in the HoReCa industry, the level of sales revenues decreased, led to a loss of profitability. The negative effects of the Covid-19 pandemic were felt by all stakeholder groups in the HoReCa industry, including: a. employers - loss of income;b. employees - loss of job and inconvenience of work due to the obligation to maintain specific hygiene conditions;c. customers - closing the premises, obligation to keep social distance. In connection with these theses, the first part of the article discusses the social consequences of the COVID-19 pandemic. In this section, the authors used original reports, including those of the WHO. The next section presents the opinion of employees and owners of hotels and catering establishments on the impact of the pandemic on working conditions and income. The last part presents the clients' feelings about the HoReCa sector as regards the level and availability of services. For this purpose questionnaire surveys were used on a sample of owners, employees and clients of the hotel and catering industry in Poland in the years 2020–2021. The undertaken research problem is very important due to a large scale of restrictions that affected the HoReCa industry during the pandemic and resulted in related financial losses. Methodology: Analysis of the environment of the HoReCa sector along with its foreseeable evolution has been carried out using intelligence techniques such as the identification and analysis of government public sources and reports about behavior of consumers and market trends, published by consulting companies and public research institutes. The use of quality secondary information sources instead of the primary ones does not imply a decrease in the scientific validity of a study when the principle of strategic intelligence of never accepting a single information authority is respected. The method of competitive intelligence consists of the collection, transmission, analysis, and dissemination of relevant information publicly available and legally obtained, to produce actionable knowledge for the improvement of the decision making process. The assessment of the financial situation of the HoReCa industry was presented on the basis of eight selected companies listed on the Warsaw Stock Exchange, including three largest hotel chains in Poland. Additionally, this method has been supplemented with a questionnaire survey applied to HoReCa sector users and experts, conducted during the pandemic in Poland in 2020 and 2021. The survey was quasi-representative, i.e. the sample meets the requirements of the representative method in some respects. The study was conducted using the direct interview method. Respondents were asked single choice and multiple choice questions. The survey was conducted in three areas: HoReCa service clients, industry employees and hotel and restaurant owners. Three independent surveys were conducted, in which 164 respondent participated. Results of the research: The observations and opinions of respondents contained in the surveys were used to formulate conclusions about the future and the necessary changes in the provision of HoReCa services. A. The analysis of financial statements of selected HoReCa companies made it possible to state that the restrictions imposed in the pandemic resulted in lower sales revenues and lower profitability, especially in the smallest hotels.B. The survey conducted in the group of hotel owners shows that the decrease in profitability in the HoReCa industry was mainly due to the closure of hotels and the ban on the operation of stationary catering establishments. The owners expressed an opinion that the state aid was insufficient to cover the losses related to the pandemic. C. Surveys in the group of employees showed that the pandemic resulted in a reduction in employment and a deterioration of work comfort in HoReCa facilities. D. The surveyed guests confirmed that during the pandemic, they mostly used catering and take-away services. They most willingly spent their holidays in summer houses, which enabled them to maintain social distancing.
Źródło:
Finanse i Prawo Finansowe; 2023, 2, 38; 45-73
2391-6478
2353-5601
Pojawia się w:
Finanse i Prawo Finansowe
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Przegląd zastosowania antycyklicznego bufora kapitałowego w EOG w reakcji na wybuch pandemii wirusa SARS-CoV-2
Review of the Use of the Countercyclical Capital Buffer in the Eea in Response to the SARS-CoV-2 Virus Pandemic Outbreak
Autorzy:
Petryka, Piotr
Powiązania:
https://bibliotekanauki.pl/articles/2033972.pdf
Data publikacji:
2021-11-05
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
Countercyclical capital buffer
economic crisis
macroprudential policy
COVID-19
Opis:
The purpose of the article is to verify how the SARS-CoV-2 virus pandemic outbreak influenced the decisions to apply the countercyclical capital buffer in the EEA and whether, based on the experience gained so far in applying the countercyclical capital buffer in the EEA, it is possible to clearly distinguish between the models of its application. Methodology used to achieve this, was to built the field of research and to perform a comparative analysis of macroeconomic data on the application of the above-mentioned instrument in the EEA during the COVID-19 pandemic crisis. Results of the research are two methods and two variants of the application of the countercyclical capital buffer that were distinguished and named, indicating the benefits and challenges of using each of them. Moreover, the limited usefulness of the standardized and additional gap was confirmed in the light of the conducted research, available in the literature. The article concludes with recommendations for further research.
Źródło:
Finanse i Prawo Finansowe; 2021, 4, 32; 47-65
2391-6478
2353-5601
Pojawia się w:
Finanse i Prawo Finansowe
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Inclusiveness of Financial Activities of Hotel Institutions during the Covid-19 Pandemic
Autorzy:
Melnychuk, Yuliia
Chvertko, Liudmyla
Powiązania:
https://bibliotekanauki.pl/articles/35528803.pdf
Data publikacji:
2022
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
Covid-19
hotel business
UHRA
region
hostel
accommodation
finance
Opis:
Scientific work on “Inclusiveness of Financial Activities of Hotel Institutions During the Covid-19 Pandemic” aims to conduct a financial analysis of the state of the hotel services market in Ukraine and the world during the period of active progression of the Covid-19 virus infection. The purpose of the article.  The aim of the work was to study the peculiarities of the financial development of the hotel industry in the pandemic in the world and in Ukraine. The methodology. The totality of research methods is a methodology for analyzing and organizing the main legislative acts and laws, namely the methods of generalization, comparison, chronology, analysis and generalization. Segment diagramming, elements of financial analysis, as a digital display of the state of the economic level of development are used to visualize the state of the hotel business market. The results of the research. The study analyzes the level of change in sales revenue from the hotel business in Ukraine. The regions of Ukraine were divided into the main tourist regions and  the structure of accommodation facilities by types and specialized accommodation facilities have been developed. The scientific work considers the hotel industry as elements of the market of services of Ukraine, so the distribution of accommodation is divided into in the following regions: central region, northern region and western and southern regions. The location of hotel business establishments is appropriately structured. Conclusions that were made indicate the need to improve the quality of services while expanding their range, which is due to the ever-increasing demands of consumers in accordance with the requirements of advanced technologies. A significant expansion of the range of accommodation (apartments, villas, holiday homes, country and guest houses, chalets, etc.) will best guide different groups of tourists and diversify the types of recreation. The presented paper depicts relevant and necessary research that will help hotel business leaders to respond in a timely manner to financial threats. During the Covid-19 pandemic, it is important to monitor the state of the Ukrainian services market, timely implement all possible security measures and prevent the impact of adverse factors on the development of the hotel business.
Źródło:
Finanse i Prawo Finansowe; 2022, 4, 36; 129-145
2391-6478
2353-5601
Pojawia się w:
Finanse i Prawo Finansowe
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Capital Structure of Companies Listed at the Warsaw Stock Exchange and the COVID-19 Pandemic Effect on Their Risk
Autorzy:
Gajdka, Jerzy
Szymański, Marek
Powiązania:
https://bibliotekanauki.pl/articles/2033962.pdf
Data publikacji:
2021-12-09
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
capital structure
COVID-19
company risk
capital market
stock exchange
Opis:
Subject: The financial management of companies is examined in the context of the COVID-19 pandemic. Specifically, the relationship between their capital structure and risk changes during the pandemic is scrutinised. The purpose of the article: To determine how companies’ total, systematic and idiosyncratic risks changed during the COVID-19 pandemic depending on their capital structure based on a sample of organisations listed at the Warsaw Stock Exchange. Methodology: The study involves the use of a panel data regression model. Results of the research: The COVID-19 pandemic had an impact on the risk of overleveraged companies and underleveraged ones alike. Its influence on their total risk was weaker among the underleveraged organisations. Regarding systematic risk, its levels did not generally change significantly in the wake of the pandemic, but idiosyncratic risk, only in the case of the overleveraged companies increased statistically significantly.
Źródło:
Finanse i Prawo Finansowe; 2021, 4, 32; 153-166
2391-6478
2353-5601
Pojawia się w:
Finanse i Prawo Finansowe
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Public Support for Large Companies to Prevent the Effects of the Covid-19 Pandemic – Study Based on the Example of the Guarantee of the PLG FGP Guarantee Line – Legal and Economic Aspects
Autorzy:
Kowalski, Dariusz
Zając, Adam
Powiązania:
https://bibliotekanauki.pl/articles/36080854.pdf
Data publikacji:
2023
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
large enterprises
Covid-19 pandemic
public support
SME sector
guarantee
Opis:
The purpose of the article/hypothesis: The purpose of the article is to determine whether, taking into account the current legal framework determining the state role in the economy, it is advisable to support large enterprises in relation to preventing the effects of the COVID-19 pandemic. The analysis will be conducted based on one of the types of guarantees - PLG FGP guarantee line. Methodology: In order to achieve the assumed goals, the analysis was based on non-reactive research, consisting in the assessment of available information. It included studies of normative acts, official statistical data and industry reports and analyses. Two basic research methods were used, namely legal dogmatic and comparative analyses. Results of the research: Based on the conducted research, it can be concluded that taking into account the characteristics of economic difficulties resulting from the COVID-19 pandemic (i.e. a decrease in demand for goods and services, reduced mobility of the population, limited supply caused by disruption of supply chains and absence of employees at the workplace), it is justified to support sector of large enterprises, because these problems concern both the SME sector and large enterprises to a similar extent. However, it is reasonable to direct the aid because financing was also used by enterprises that were not affected by the crisis.
Źródło:
Finanse i Prawo Finansowe; 2023, 4, 40; 7-22
2391-6478
2353-5601
Pojawia się w:
Finanse i Prawo Finansowe
Dostawca treści:
Biblioteka Nauki
Artykuł
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