Search

Objectives The aim of the article is to theoretically present ways of legally optimising the taxation of entrepreneurs' income, by using the appropriate construction of legal regulations and legal and organisational forms of business. The issues of tax risk in the context of tax management are also presented. The goal of management is to reduce economic risk and to protect against its consequences. Material and methods Research in the social sciences, is inspired by numerous and diverse needs. Therefore, we will reduce the existing needs to two main types, to which certain types of research correspond. The first is combined with needs of a theoretical or cognitive nature, that is, it includes all those needs that are associated with the development of a particular science. The second is combined with the various needs of practice. Results Income taxes also have a negative impact on the assets (equity) of entrepreneurs. The reduction in wealth results from the burdening of entrepreneurs with both wealth taxes and corporate income tax in the case of capital companies and, in the case of partnerships, with personal income tax for distributions made to partners. Conclusions Both of these risks describe a potential reality, i.e. the possibility of coming into conflict with the tax authorities. Their realisation is random, with the so-called double randomness - both the timing of the event (conflict) and its depth, i.e. the consequences, are unknown. These effects are mainly financial (arrears incurred, financial sanctions, etc.), although loss of credibility, for example, may also be involved. Importantly, both risks are linked to uncertainty, but each with a different one. Speculative risk is linked to the uncertainty of whether an illegal act will come to light.

Making optimal decisions is a process whose aim is to select the best solution from the perspective of efficiency, economy and rationality. This process includes a group of logically related mental and computational operations. They lead to the selection of the best possible decision-making option. To optimize decision-making processes and increase their quality, various methods and techniques based on mathematics and statistics are used. Decision-making is a basic condition for solving management and economic problems in an organization, whether traditional, process-based or project-based. Rational models, where the issue of rationality in the decision-making process is considered in relation to: conditions and assumptions that must be met in order for decisions to be classified as rational, practical recommendations (how a rational manager should act), model approaches to decision-making processes (how how decision-making processes should proceed). Behavioral models of bounded rationality. Here, the decision-maker follows the rules of full rationality, but is not "perfect" in his tasks. He is prevented from acting fully rationally by certain limitations: cognitive, motivational, organizational or emotional. Heuristic models - they assume a complete departure from full rationality, present real decision-making processes, akin to the "double process" mozel - integrate an approach oriented on rational analysis with an approach oriented on intuition

Abstract New public management introduces a managerial approach to managing the public sector and administration from the perspective of human resources management. This approach assumes the adaptation of efficiency mechanisms and management methods and techniques used in the private sector to the conditions of managing public organizations. The model assumes effective implementation of public cost accounting, an approach based on achieving results, decentralization of management, wider consideration of public-private partnerships and extensive use of market mechanisms. This management model is intended to ensure the economy, efficiency and effectiveness of the organization, including the privatization of some public services. Streszczenie Nowe zarządzanie publiczne wprowadza podejście menedżerskie do zarządzania sektorem publicznym i administracją z perspektywy zarządzania zasobami ludzkim. Takie podejście zakłada adaptację mechanizmów efektywnościowych oraz metod i technik zarządzania stosowanych w sektorze prywatnym do warunków zarządzania organizacjami publicznymi. Model zakłada efektywne wdrożenie rachunku kosztów publicznych, podejście oparte o osiąganie wyników, decentralizację zarządzania, szersze uwzględnienie partnerstwa publiczo-prywatnego oraz szerokie wykorzystanie mechanizmów rynkowych. Ten model zarządzania ma zapewnić gospodarność, efektywność i skuteczność organizacji, w tym prywatyzację części usług publicznych.

Objectives In a market economy, allocation decisions are more or less visibly related to the monetary savings of entities. The tendency of entities to save depends on both the interest rate on deposits and inflation, as well as the tax rate on income from capital (monetary savings). Also, the willingness of business entities to invest depends on the income from invested capital. Tax policy, its nature, implemented solutions, instruments in the form of reliefs and exemptions, and, above all, stability and predictability are an important element of effectively influencing taxpayers' behavior. Material and methods Induction was used as the main research method. It involves drawing general conclusions or establishing regularities based on the analysis of empirically identified phenomena and processes. Moreover, the work uses two general research methods, i.e. analytical and synthetic methods, characterized by a specific approach to the study of reality. Results To ensure economic growth and development, it is necessary to develop favorable tax solutions. Taxes should not affect the taxpayer's assets to an extent that prevents their further development. Therefore, it is important to balance the amount of tax collected from the company. Conclusions A simple consequence of the fiscal function of income taxes is a direct impact on the allocation of resources in the economy, because when the tax is paid, there is a final flow of income between the taxpayer and the state. The fiscal function of income taxes is always related to the allocation of resources, as it reduces the incomes of households and businesses, which limits their ability to invest, consume and save.

The issue of international trade is undoubtedly one of the most important foundations of the contemporary processes of internationalization and globalization. However, before they appeared, other events had to take place, the cumulative effects of which led to the formation of today's structure of the world economy understood as a specific system of connections between the main actors of international economic relations, i.e. international organizations, states and enterprises/corporations. It is worth, therefore, before proceeding with the analysis of current problems, to make a synthetic indication of the most important issues from modern economic history relating to the issues of international trade. Man as a farming being, motivated to act by his needs, constantly strives to satisfy them. Streszczenie Problematyka handlu międzynarodowego jest jednym z najważniejszych fundamentów współczesnych procesów internacjonalizacji i globalizacji gospodarki światowej. Zanim jednak one się pojawiły, musiały nastąpić inne zdarzenia, których skumulowane skutki doprowadziły do ukształtowania się dzisiejszej struktury gospodarki światowej rozumianej jako specyficzny system powiązań pomiędzy głównymi aktorami międzynarodowych stosunków gospodarczych, tj. organizacjami międzynarodowymi, państwami oraz korporacjami. Warto zatem syntetycznego wskazania najważniejszych zagadnień współczesnej historii gospodarczej, odnoszących się do problematyki handlu międzynarodowego. W artykule wykorzystano analityczne i syntetyczne metody badawcze.

Objectives The purpose of the article is a theoretical analysis of the process of introducing a new product to the market, taking into account economic and social aspects. Material and methods Induction was used as the main research method. It involves drawing general conclusions or establishing regularities on the basis of analysis of empirically established phenomena and processes. It is a type of inference based on details about the general properties of a phenomenon or object. In addition, the paper uses two general research methods, i.e. analytical and synthetic methods, characterized by a particular approach to the study of reality. Results First: the process of implementing new products/services should correlate with the company's development strategy Second: the development and introduction of new products/services as part of the company's activities must be in line with the development strategy and mission. Third: each in the process of planning and marketing of new products / services - distinguish eight stages (milestones of the process). Fourth: The consumer communication strategy should be carefully designed, written out, and then implemented step by step. Conclusions First: the various organizational cells/accounting, marketing, legal departments, as well as development and implementation departments/ must know the essence of the product/service to be introduced for sale. Second: business units must have knowledge of: sales strategy, P&L, forecasts of A&P budgets, forecast of product profitability and implementation schedule. Third: when preparing a recommendation for planning and budgeting sales of new products/services, the individual organizational units of the form should know specific parameters. Fourth: the various organizational units should have knowledge of the prepared sales strategy.

Objectives Public financial management is of the most global and complex nature. At this level, decisions are made that determine everything related to the collection and spending of public funds. However, we must be aware that at this level there are the greatest political entanglements, which are subject to transformation and are inextricably accompanied by changes in government teams and cooperating party coalitions. This causes general recommendations to be formulated on how to manage public funds. Discussions are held in the government or parliament forum focused on finding ways to reduce expenses. Another direction of political debates leads to a turn towards public revenues. This is expressed, for example, by striving to reduce the tax burden. The attention is therefore focused on two sides of the financial economy, i.e. on the processes of collecting and spending public funds. Material and methods Induction was used as the main research method. It involves drawing general conclusions or establishing regularities based on the analysis of empirically identified phenomena and processes. Results Maintaining the stability of public finances may turn out to be one of the greatest challenges of Polish economic policy in the next few years. Conclusions The rate of fiscalism in Poland is lower than the average in the EU. Public revenues in Poland are characterized by a high share of social security contributions. The ratio of tax and contribution income to the potential tax base in Poland is relatively low in the case of consumption and comparable to other EU countries in the case of work. Between 2004 and 2014, the share of spending on social transfers in GDP in Poland decreased by 1.8 points. percent. which was the largest decline among all EU countries.