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Tytuł:
Entrepreneurship as an Occupational Choice
Autorzy:
Gaweł, Aleksandra
Powiązania:
https://bibliotekanauki.pl/articles/2207167.pdf
Data publikacji:
2022-06-24
Wydawca:
Uniwersytet Ekonomiczny w Poznaniu
Tematy:
entrepreneurship
occupational choice
proper entrepreneurs
quasi-entrepreneurs
Opis:
This article aims to consider the entrepreneurship as an occupational choice and to understand the flow among different forms of occupations. The choice of the form of professional activity depends on the perception of attractiveness of both forms,  people who perceive entrepreneurial profits as more beneficial than workers’ wages more likely decide to become entrepreneurs than waged employees. However, in the presented paper, the choice is considered not only between entrepreneurship and employment but also concerns the scale of entrepreneurship. The issue of entrepreneurship as an occupational choice is presented empirically using the time series data for Poland on a quarterly basis in the years 2003-2018. The influence of the overall economic situation, which determines business opportunities and average salaries, on the choice between a proper entrepreneur, a quasi-entrepreneur and a hired worker is presented with the use of regression analysis. The results show that changes in the overall economic situation and in the level of average wages lead to flows between proper entrepreneurs and quasi-entrepreneurs, and thus, to changes in the employment structure. Improving market conditions encourage people to follow the path of proper entrepreneurship or to become hired workers, while abandoning quasi-entrepreneurship. 
Źródło:
Research Papers in Economics and Finance; 2022, 6, 1; 18-33
2543-6430
Pojawia się w:
Research Papers in Economics and Finance
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The Perception of an Entrepreneur’s Structural, Relational and Cognitive Social Capital among Young People in Poland - An Exploratory Study
Autorzy:
Ziemiański, Paweł
Powiązania:
https://bibliotekanauki.pl/articles/474952.pdf
Data publikacji:
2018
Wydawca:
Fundacja Upowszechniająca Wiedzę i Naukę Cognitione
Tematy:
social capital
entrepreneur’s social capital
entrepreneurship
nascent entrepreneurs
Opis:
The goal of the current paper is to verify how an entrepreneur’s structural, relational and cognitive social capital levels are perceived by young people in Poland. The research involved a group of 374 undergraduate business students from a Polish university as participants. Participants completed a survey on entrepreneurial cognitions. It was found that participants assess the level of an entrepreneur’s social capital as relatively low. Due to the fact that social capital, and its different dimensions, serve different purposes in the process of venture creation, the result obtained can be considered alarming. Its practical implications are related to the necessity to review and design activities facilitating the development of an entrepreneurial culture in Poland. The value and the originality of the paper lie in the approach that allowed us to investigate which dimensions of an entrepreneur’s social capital are seen as particularly weak by people for whom launching a new business is a viable option in the near future.
Źródło:
Journal of Entrepreneurship, Management and Innovation; 2018, 14, 1; 109-122
2299-7075
2299-7326
Pojawia się w:
Journal of Entrepreneurship, Management and Innovation
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Potential of Young Entrepreneurs: Is There any Possibility of Their Development Through Education?
Autorzy:
Mitrovic, Slavica
Borocki, Jelena
Sokolovski, Valentina
Nesic, Ana
Melovic, Boban
Powiązania:
https://bibliotekanauki.pl/articles/26185311.pdf
Data publikacji:
2013-06-30
Wydawca:
Wydawnictwo Adam Marszałek
Tematy:
education
potentials
students
entrepreneurs
development
Opis:
The practical aim of this research is to propose measures in educational processes that contribute to the development of entrepreneurial potentials. Personal entrepreneurial potentials are researched through the following dimensions: attitudes towards change, autonomy, self-confidence. The results showed that students’ attitudes towards changes are positive verbally and desirable socially. Closer analysis showed that almost half of the respondents avoid uncertain situations. Autonomy, as the second measured dimension, seems to be an unimportant feature of the surveyed students. It is the way of generating income for men, and possibility of showing their potentials for women. The results clearly indicate the need for the development of all the measured dimensions.
Źródło:
The New Educational Review; 2013, 32; 288-298
1732-6729
Pojawia się w:
The New Educational Review
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Images of Entrepreneurs – Research Results
Obrazy przedsiębiorców – wyniki badań własnych
Autorzy:
Chmielecki, Michał
Sułkowski, Łukasz
Powiązania:
https://bibliotekanauki.pl/articles/525702.pdf
Data publikacji:
2017-03-30
Wydawca:
Uniwersytet Warszawski. Wydawnictwo Naukowe Wydziału Zarządzania
Tematy:
metaphors
entrepreneurship
metaphors of entrepreneurs
images of entrepreneurs
metafory
przedsiębiorczość
metafory przedsiębiorców
obrazy przedsiębiorców
Opis:
This paper starts with an introduction to and exploration of entrepreneurship. It further explains the theoretical basis of metaphors used in understanding entrepreneurship with entrepreneurs as the phenomena. This paper takes a new approach to examining the definitions of entrepreneurs, distinguishing between entrepreneurs and non-entrepreneurs. This research gives us insight into understanding the phenomena of entrepreneurship, through the lens of images of entrepreneurs that exist among both entrepreneurs and non-entrepreneurs. An exploratory analysis of entrepreneurial metaphors and concepts is conducted to achieve this goal. In a qualitative analysis of entrepreneurial concepts, respondents defined the word ‘entrepreneur’ with suggested conceptual equivalents. In an analysis of metaphors, respondents explained why they see entrepreneurs through such lenses. The sample consisted of 124 respondents.
Niniejszy artykuł rozpoczyna się od wprowadzenia oraz eksploracji zjawiska przedsiębiorczości. W dalszej części wyjaśnia podstawy teoretyczne metafory stosowanej w zrozumieniu przedsiębiorczości. Artykuł podejmuje nowe, metaforyczne, a więc kognitywne podejście do zbadania definicji przedsiębiorcy, z rozróżnieniem przedsiębiorców i osób niebędących przedsiębiorcami. To badanie umożliwia wgląd w zrozumienie zjawiska przedsiębiorczości przez pryzmat obrazów, a dokładniej metafor przedsiębiorców, które istnieją zarówno wśród przedsiębiorców, jak i osób niebędących przedsiębiorcami. Aby osiągnąć założony cel, przeprowadzono badanie jakościowe i ilościowe. W badaniu jakościowym respondenci definiowali słowo „przedsiębiorca” za pomocą koncepcyjnych ekwiwalentów i wyjaśniali, dlaczego respondenci używają danych metafor do określenia przedsiębiorców. Badanie ilościowe stanowiła ankieta. Próba składała się ze 124 respondentów.
Źródło:
Problemy Zarządzania; 2017, 1/2017 (65), t.1; 151 - 163
1644-9584
Pojawia się w:
Problemy Zarządzania
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
An Exploratory Inquiry into the Role that Culture and Ethnicity Play in the Success of First-Generation Hispanic Entrepreneurs in the U.S.
Autorzy:
Leta-Leroux, Maria
Powiązania:
https://bibliotekanauki.pl/articles/526256.pdf
Data publikacji:
2019-03-21
Wydawca:
Uniwersytet Warszawski. Wydawnictwo Naukowe Wydziału Zarządzania
Tematy:
Hispanic entrepreneurs entrepreneurship
culture
ethnicity
success
Opis:
Hispanic-owned businesses are the fastest growing in the United States, and their growth contributes significantly to the creation of jobs, business ventures, and economic activity. The purpose of this study was to investigate the role that culture and ethnicity play in the success of first-generation Hispanic entrepreneurs. The researcher used an exploratory qualitative approach to investigate the ethnic and cultural factors that contribute to the success of first-generation Hispanic entrepreneurs. The results of this study indicate that ethnic and cultural factors of first-generation Hispanic entrepreneurs such as language, cultural practices, religion, family support, beliefs, and community support play a significant role in their entrepreneurial success.
Źródło:
Problemy Zarządzania; 2019, 1/2019 (81); 179-211
1644-9584
Pojawia się w:
Problemy Zarządzania
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Group Portrait of the Galician Oil Entrepreneurs
Autorzy:
Franaszek, Piotr
Powiązania:
https://bibliotekanauki.pl/articles/2234033.pdf
Data publikacji:
2022-12-30
Wydawca:
Uniwersytet im. Adama Mickiewicza w Poznaniu
Tematy:
Galicia
oil industry
entrepreneurs
constructors
patriots
Opis:
When presenting the careers of entrepreneurs operating on Polish soil at the turn of the 19th and 20th centuries, researchers usually focus on individuals operating in the most industrialised areas, especially the Kingdom of Poland. Much less attention has been paid to successful entrepreneurs in Galicia. Studies on Galician entrepreneurship have mainly taken the form of biographical entries in encyclopaedias and lexicons and in the Polish Biographical Dictionary. These are profiles of individual business leaders of the Austrian partition, while far fewer works deal with the issue of entrepreneurs as a group, despite the fact that there are many sources for such research. This article is an attempt to create a group portrait of a number of Galician oil entrepreneurs who played an exceptional role in the economic, the social, and the political life of Galicia.
Źródło:
Studia Historiae Oeconomicae; 2022, 40, 2; 1-20
0081-6485
Pojawia się w:
Studia Historiae Oeconomicae
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
What differentiates university students who display high and low levels of entrepreneurial intensity? On individual characteristics, cognitions and the perception of business success
Autorzy:
Ziemianski, Pawel
Powiązania:
https://bibliotekanauki.pl/articles/1197734.pdf
Data publikacji:
2019-01-16
Wydawca:
Akademia Ignatianum w Krakowie
Tematy:
Entrepreneurship
entrepreneurial intensity
nascent Entrepreneurs
entrepreneurial intentions
Opis:
RESEARCH OBJECTIVE: The objective of the current paper is to verify in what way university students who declare high individual level of entrepreneurial intensity differ from those who are characterized by its intensity level.THE RESEARCH PROBLEM AND METHODS: A statistical analysis of obtained survey results was conducted. The group of research participants included 413 business students. Following statistical methods were used to analyze the data: internal reliability test, chi-square test of independence, independent samples t-test.THE PROCESS OF ARGUMENTATION: The line of reasoning presented in the current paper starts with the analysis of entrepreneurial intensity which, when measured on an individual level, is distinctive to people who declare a strong commitment to following an entrepreneurial career. Later the theoretical background including individual characteristics and cognitions that can potentially be prevalent among entrepreneurs is presented.RESEARCH RESULTS: It was found that groups of students who display high and low levels of entrepreneurial intensity differ significantly. These differences pertain to individual characteristics(i.e. gender), the perception of business success indicators and the perception of entrepreneurs’ environment favorability. CONCLUSIONS, INNOVATIONS, AND RECOMMENDATIONS: Obtained results allow to formulate conclusions about ways in which the development of entrepreneurial attitudes can be facilitated.Several recommendations are proposed for educators and policy makers including adopting a more fine-grained approach to supporting the emergence of entrepreneurial culture in Poland.
Źródło:
Horyzonty Wychowania; 2018, 17, 43; 231-240
1643-9171
2391-9485
Pojawia się w:
Horyzonty Wychowania
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Expectations of Entrepreneurs in the Recruitment Process of Vocational Schools Graduates Based on the Examples of Poland, Lithuania and Latvia – Benchmarking Analysis
Autorzy:
Iwacewicz-Orłowska, Anna
Powiązania:
https://bibliotekanauki.pl/articles/2109084.pdf
Data publikacji:
2017-12-17
Wydawca:
Uniwersytet Pedagogiczny im. Komisji Edukacji Narodowej w Krakowie
Tematy:
employee recruitment
entrepreneurs expectations
graduates
vocational schools
Opis:
The main aim of the article is to analyse expectations of entrepreneurs in the recruitment process of vocational schools graduates representing three countries: Poland, Lithuania and Latvia. Questionnaire survey conducted in 2016 is confirming that the most crucial elements to which employers are paying attention at seeking the employee are the experience of the candidate and the ability to constantly learn and improve. Moreover, the most desired skills in the view of employers are communicativeness, self-reliance, teamwork and organisational skills. One should emphasise there is a competence discrepancy between companies representing the analysed countries. An example can be the level of ICT skills and knowledge of foreign languages. Potential employers from Poland and Latvia agreed that the candidate for work does not have to be fluent in another language, for example, English. A communicative level in their point of view is sufficient.
Źródło:
Przedsiębiorczość - Edukacja; 2017, 13; 417-427
2083-3296
2449-9048
Pojawia się w:
Przedsiębiorczość - Edukacja
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
St. Peter, Church and Religion as a Role Model for Modern Entrepreneurs
Autorzy:
Borowski, Piotr F.
Powiązania:
https://bibliotekanauki.pl/articles/29551965.pdf
Data publikacji:
2024
Wydawca:
Uniwersytet Papieski Jana Pawła II w Krakowie
Tematy:
St. Peter
religion
spirituality
organization
management
young entrepreneurs
Opis:
Modern enterprises operate on the basis of the Industry 4.0 paradigm. Technology is becoming an inherent attribute of the economy, but at the same time, one should bear in mind the employees, who create enterprises, and the spiritual side, so as to maintain a balance between what is tangible and intangible. Religion and spirituality are intertwined and have an impact on business practice and corporate management. Research on a group of young people has shown that faith plays a vital role in running a business. Moreover, the sustainability and uninterrupted activity of the Church can be a model for many companies. Subordinating one’s own affairs and individual ambitions to the common good and higher values, is the direction which managers of modern institutions can follow. Such an enterprise needs a leader, a charismatic leader who, as an intangible asset, will primarily see the value of the employees entrusted to him, and only then, the material value of the company. The personnel function and the humanistic approach are the key aspects of a well-functioning enterprise. The article analyses the role of St. Peter in managing the Church, and indicates the possibility of managing modern enterprises based on Church experience.
Źródło:
The Person and the Challenges. The Journal of Theology, Education, Canon Law and Social Studies Inspired by Pope John Paul II; 2024, 14, 1; 273-294
2391-6559
2083-8018
Pojawia się w:
The Person and the Challenges. The Journal of Theology, Education, Canon Law and Social Studies Inspired by Pope John Paul II
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The impact of COVID-19 on tourism in Cracow in the eyes of tourism entrepreneurs
Autorzy:
Walas, Bartłomiej
Kruczek, Zygmunt
Powiązania:
https://bibliotekanauki.pl/articles/1391127.pdf
Data publikacji:
2020
Wydawca:
Wyższa Szkoła Bankowa w Poznaniu
Tematy:
COVID-19
tourism
Kraków
tourism entrepreneurs
attitudes
impact
Opis:
The purpose of the study was to collect opinions of Krakow’s tourism entrepreneurs about the impact of the pandemic on their activities and their expectations concerning tools of marketing communication that could facilitate recovery. The respondents were asked to assess the drop in sales of tourism services, their opinions concerning the prospect of a tourist traffic recovery, possible measures that could facilitate the recovery and what they expected the local government to do in this respect. In recent years Kraków has become one of Poland’s most recognisable destinations, benefiting from increasing revenues generated by a systematically growing number of visitors. This growth has even prompted concerns about overtourism in Kraków. The outbreak of the COVID-19 pandemic has dramatically affected the entire supply chain in the tourism industry, leaving the city empty of tourists and causing a financial breakdown for many companies. In order to diagnose the scale of the crisis triggered by the pandemic, the authors conducted a CAWI survey of Kraków based tourism entrepreneurs in the middle of March. The development of the epidemic and steps taken to protect the tourism sector from mid-March to the end of June 2020 were used to validate views formulated by the respondent. The results of the survey reveal the level of economic losses anticipated by tourism entrepreneurs and their predicted occurrence over time, opinions about the likely sequence in which particular tourism products in Kraków are going to recover, as well as expectations concerning the tools of marketing communication that could facilitate the recovery.
Źródło:
Studia Periegetica; 2020, 30(2); 79-95
1897-9262
2658-1736
Pojawia się w:
Studia Periegetica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Why tourist entrepreneurs are not homo oeconomicus? The case of a Polish mountain destination
Autorzy:
Czernek, Katarzyna
Marszałek, Paweł
Powiązania:
https://bibliotekanauki.pl/articles/557747.pdf
Data publikacji:
2017-06-30
Wydawca:
Uniwersytet Ekonomiczny w Poznaniu
Tematy:
homo oeconomicus
entrepreneurs
tourism
cooperation
tourist destination
Polska
Opis:
The neoclassical concept of homo oeconomicus has barely been discussed in the context of tourist entrepreneurs. Using a convergent approach, we present a complex research on the rationality of those occupied with tourism. We discuss to what degree the critique of homo oeconomicus is justified when one considers entrepreneurs in the tourism sector. We analyse this issue with use of qualitative research in the context of the decision as to whether to enter into cooperation with other entities within a mountain tourist destination in the south of Poland. On the basis of the research we broaden the knowledge on the incentives and behaviour of tourist entrepreneurs.
Źródło:
Economics and Business Review; 2017, 3(17), 2; 51-78
2392-1641
Pojawia się w:
Economics and Business Review
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
POLISH ENTREPRENEURS IN SCOTLAND: LIFE TRAJECTORIES, SOCIAL CAPITAL AND BUSINESS STRATEGIES
Autorzy:
Lassalle, Paul
Hughes, Michael
Helińska-Hughes, Ewa
Powiązania:
https://bibliotekanauki.pl/articles/579673.pdf
Data publikacji:
2011
Wydawca:
Polska Akademia Nauk. Czytelnia Czasopism PAN
Tematy:
POLES IN THE UK
MIGRATION
POLISH ENTREPRENEURS
SCOTLAND
Opis:
Based on case studies conducted in the greater Glasgow area, the paper focuses on the experiences of Polish Entrepreneurs in a migration context. Very little is known about Polish immigrant businesses that have been set up in Western Europe in this latest EU post-enlargement era. The aim of this paper is to examine the key factors leading to emigration, business start-ups and settlement by Polish Entrepreneurs in Scotland; including the relationship with the Polish Community. The paper proposes a new understanding of Ethnic Minority Entrepreneurship and innovative behaviour. This research highlights the importance of incremental strategies for emigration, business start-up and settlement amongst Polish Entrepreneurs in Scotland. Prior to venturing into a business start-up, most of the Polish new-born Entrepreneurs interviewed had secured a job in the UK using employment agencies from Poland. However, this employment had failed to meet their standard of living expectations. In addition, the Polish Entrepreneurs studied, unlike other Ethnic Minority Entrepreneurs, rely solely on their own savings rather than benefiting from financial resources and advice from the Polish community. The Polish community is seen as a market and Polish Entrepreneurs are able to spot opportunities within the enclave-markets. Finally, the role of the household in the decision to become self-employed will be highlighted to better understand longer-term settlement amongst Polish Entrepreneurs.
Źródło:
Studia Migracyjne - Przegląd Polonijny; 2011, 37, 1(139); 153-184
2081-4488
2544-4972
Pojawia się w:
Studia Migracyjne - Przegląd Polonijny
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
APPROACHES OF CZECH ENTREPRENEURS TO DEBT FINANCING AND MANAGEMENT OF CREDIT RISK
Autorzy:
Ključnikov, Aleksandr
Belás, Jaroslav
Powiązania:
https://bibliotekanauki.pl/articles/517126.pdf
Data publikacji:
2016
Wydawca:
Instytut Badań Gospodarczych
Tematy:
small and medium enterprises
credit risk
debt financing
gender of entrepreneurs
education of entrepreneurs
company's age and size
Czech Republic
Opis:
The aim of this article was to define, quantify and compare significant factors of the debt financing in the segment of SMEs. The research focused on the significant differences between groups of entrepreneurs, defined in relation to gender, education, size and age of the company, was carried out in the Czech Republic in 2015 on a sample of 1,141 respondents. We found that while the importance of the credit risk increased during the crisis, the level of knowledge of conditions under which commercial banks provide loans is relatively low between entrepreneurs. Entrepreneurs presume that the credit conditions in commercial banks are not transparent, but agree that the better knowledge of credit criteria allows for easier access to funding. Substantial differences in the assessment of the factors of credit risk by defined groups of entrepreneurs were identified.
Źródło:
Equilibrium. Quarterly Journal of Economics and Economic Policy; 2016, 11, 2; 343-365
1689-765X
2353-3293
Pojawia się w:
Equilibrium. Quarterly Journal of Economics and Economic Policy
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Barriers to Sustainable Business Model Innovation in Swedish Agriculture
Autorzy:
Cederholm Björklun, Jennie
Powiązania:
https://bibliotekanauki.pl/articles/475065.pdf
Data publikacji:
2018
Wydawca:
Fundacja Upowszechniająca Wiedzę i Naukę Cognitione
Tematy:
sustainable business model innovation
barriers
agricultural entrepreneurs
sustainable entrepreneurship
Opis:
Sweden’s agriculture industry has faced many challenges in recent years. Among the most severe challenges are the decrease in the number of small and medium-sized farms, the decrease in the number of people employed in agricultural activities, and the increase in governmental regulations and legislation governing such activities. At the same time, the demand that agriculture contributes to sustainable social and ecological development has increased. Although research shows that sustainable business model innovation (SBMI) contributes to the creation of sustainable businesses and to the development of a sustainable society, Swedish agriculture has not been at the forefront in the use of SBMI. The purpose of this paper is to examine the barriers to SBMI in Swedish agriculture in order to understand why farmers seldom engage in SBMI. This qualitative study follows the Gioia methodology and data for the analysis were acquired in semi-structured interviews with entrepreneurs at six family farms in Sweden. The paper makes a theoretical contribution to the research on SBMI with its focus on sustainable entrepreneurship in the Swedish agricultural industry. The paper concludes that the barriers to SBMI are external, internal, and contextual.
Źródło:
Journal of Entrepreneurship, Management and Innovation; 2018, 14, 1; 65-90
2299-7075
2299-7326
Pojawia się w:
Journal of Entrepreneurship, Management and Innovation
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Principles and Rules for Determining the Tax Capacity of Entrepreneurs in Income Taxes
Autorzy:
Supera-Markowska, Maria
Powiązania:
https://bibliotekanauki.pl/articles/36102111.pdf
Data publikacji:
2022
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
taxes
tax capacity
income taxes and entrepreneurs
tax principles
Opis:
The purpose of this paper is a multifaceted theoretical and legal analysis of the issue of determining the tax capacity of entrepreneurs in income taxes so as to be able to assess the adequacy of the rules in this area for the proper implementation of this concept. The research hypothesis assumes that these rules currently in force, to a large extent, do not ensure proper implementation of the concept of tax capacity, especially in the conditions of the digitalized and globalized economy, but also in times of progressive development of instruments to counteract not only tax evasion but also tax avoidance. Therefore, it is necessary to change them in many aspects. The research was carried out using a dogmatic and comparative legal method, taking into account in particular the provisions of domestic, foreign and EU laws, the body of domestic and foreign tax law literature, court rulings and proposals for new tax and legal solutions put forward on the EU and international forum. The analysis took into account the essence of the tax capacity concept and closely related tax principles, as well as the functions of taxes, both in the national and international context. The results of the research is the formulation of some conclusions as to the desirable guidelines for determining the rules for measuring the tax capacity of entrepreneurs in income taxes, which should be related to the fundamental concept of tax capacity and the principles of equity and neutrality of taxation. Currently, these principles are violated in many national, as well as international aspects, i.a. by deviating from the criteria of income as an indicator of tax capacity. In this context a very important distinction should be made between situations where the abandoning of the determination of income of entrepreneurs is justified by the pursuit of a fair distribution of the tax burden (as, e.g., in case of so-called digital tax) and situations when it results from the desire to achieve certain non-fiscal goals. In such a case, any variation in those rules must be assessed on a case-by-case basis as to whether it is justified. On the other hand, in the former case, even temporarily – especially in the international aspect – until international solutions are worked out, it may even be indispensable to differentiate the rules for determining the tax capacity of entrepreneurs (e.g. abandoning the criterion of income in favor of revenue in digital tax) precisely in order to ensure fair and neutral taxation. In this context, it is worth noting that some of the problems underlying these different approaches may be solved by a comprehensive reform of the rules for determining the tax capacity of entrepreneurs, to be developed both internationally within the OECD and in the EU within BEFIT. It should also not be underestimated that in these projects the fundamental categories and concepts are those of balance sheet law, including in particular the proposed adoption of the concept of adjusted financial result for the purposes of determining the tax result. Taking into account this issue and also in a view of the increasing development of general tax law norms aimed at minimizing the phenomena of tax avoidance and optimization, it seems worth considering an increasing possibility that the tax capacity of entrepreneurs should be determined by its natural measure, i.e. the financial result of their business activity.
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; 51-68
2391-6478
2353-5601
Pojawia się w:
Finanse i Prawo Finansowe
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-15 z 68

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