Suchergebnisse

In the European Union (EU), there are four Baltic Sea Region (BSR) states – Estonia, Latvia, Lithuania, and Poland – which are interlinked by the following facts: the common moment of obtaining EU membership, a common historical path from communism to democracy, and being part of the BSR. Although the selected countries share common roots, it seems that, in terms of the economic development, they may follow a different path. Investment development path (IDP), a concept developed by J.H. Dunning, stresses that the development of a country is a result of being an active exporter of capital. This paper aims to evaluate the progress of the four selected economies in terms of their IDP. The analysis takes into consideration their peculiar economic determinants. The methods used include quantitative and qualitative methods. Among the qualitative methods, a literature review briefly presents Dunning's IDP paradigm. The review of existing empirical research highlights the contributions of the paper. The quantitative methods cover the statistical data illustrating the progress of the selected countries in terms of the IDP. The data were obtained from United Nations Conference on Trade and Development (UNCTADStat) and Eurostat. The BSR states under investigation differ in terms of their economic growth. However, they share a common denominator of maintaining the role of importer of capital. The highest dynamics of the growth of the outward stock of Foreign Direct Investment (FDI) was observed in Poland and Lithuania. It is Poland and Estonia, however, that seemingly will climb on the ladder of IDP faster than Latvia and Lithuania. In all cases, these countries deal with higher dynamics of annual growth of Outward Foreign Direct Investment (OFDI) than Inward Foreign Direct Investment (IFDI), which suggests that all are at the third stage of IDI. However complex analysis reveals differences that shed new light on the progress of development paths of these BSR states.

Celem artykułu jest porównanie percepcji zachęty podatkowej w postaci zwolnienia podatkowego u polskich i zagranicznych inwestorów na tle innych narzędzi wspierania przedsiębiorstw w SSE oraz w kraju. Analizę oparto na wynikach badania ankietowego przeprowadzonego w ramach projektu badawczego pt. "Ocena efektywności pomocy publicznej w Specjalnych Strefach Ekonomicznych w Polsce" wśród przedsiębiorców funkcjonujących na terenie SSE. ; The aim of the article is to compare perception of state aid gained in the SEZ in Poland in the view of domestic and foreign investors against others forms of public support to entrepreneurs in Poland. The analysis is based on the results of research project entitled "The assessment of state aid effectiveness in SEZ in Poland" among entrepreneurs located in SEZ. The conducted research has led to the conclusion that domestic entrepreneurs and entities with foreign capital have similar hierarchy of aid instruments offered in SEZ. Among all of the available support instruments in SEZs tax exemption was ranked as the most attractive one.

The aim of the article is to compare perception of state aid gained in the SEZ in Poland in the view of domestic and foreign investors against others forms of public support to entrepreneurs in Poland. The analysis is based on the results of research project entitled "The assessment of state aid effectiveness in SEZ in Poland" among entrepreneurs located in SEZ. The conducted research has led to the conclusion that domestic entrepreneurs and entities with foreign capital have similar hierarchy of aid instruments offered in SEZ. Among all of the available support instruments in SEZs tax exemption was ranked as the most attractive one. ; Celem artykułu jest porównanie percepcji zachęty podatkowej w postaci zwolnienia podatkowego u polskich i zagranicznych inwestorów na tle innych narzędzi wspierania przedsiębiorstw w SSE oraz w kraju. Analizę oparto na wynikach badania ankietowego przeprowadzonego w ramach projektu badawczego pt. "Ocena efektywności pomocy publicznej w Specjalnych Strefach Ekonomicznych w Polsce" wśród przedsiębiorców funkcjonujących na terenie SSE.

Financial determinants related to the budgetary situation of territorial self-government units play the most important role among all the factors affecting the undertaking and conducting of investments by territorial units. Finances are a key element in functioning of territorial self-government units as well as the primary determinant of viability and success of any investment. The objective of this article is to present financial determinants associated with the budgetary situation of territorial self-government units in Poland and their effects on investment execution by these entities. Consequently, investment expenditure, own income, and budgetary result with particular attention to operating surplus have been characterized.

artykuł w: Annales Universitatis Mariae Curie-Skłodowska. Sectio M, Balcaniensis et Carpatiensis. Vol. 1 (2016), s. 87-101 ; streszcz. ang., pol. ; artykuł w: Annales Universitatis Mariae Curie-Skłodowska. Sectio M, Balcaniensis et Carpatiensis. Vol. 1 (2016), s. 87-101 ; streszcz. ang., pol.

In the implementation of fiscal policy, public authority used many kinds of fiscal instruments. Except direct expenditures in achieving the policy objectives, many countries use tax preferences, tax reliefs which are called tax expenditures. Those instruments seem to be very similar, so they are often considered to be substitutes. However, because of their specificity, TEs seem to be less transparent and often beyond social control. Therefore, in implementing the principle of transparency of fiscal policy, it seems necessary to compare current instruments with their current control. ; W realizacji polityki fiskalnej wykorzystywane jest szerokie instrumentarium narzędzi władzy publicznej. Oprócz bezpośrednich wydatków budżetowych w osiąganiu celów tej polityki stosowane są konstrukcje określane mianem tax expenditures. Instrumenty te wykazują wiele podobieństw między sobą, dlatego często uznawane są za substytucyjne. Jednak ze względu na swoją specyfikę TEs wydają się być mniej transparentne i często pozostają poza kontrolą społeczną. Z tgo powodu w realizacji zasady transparentności polityki fiskalnej wydaje się być konieczne bieżące porównywanie stosowanych instrumentów wraz z bieżącą ich kontrolą.

Article focus on direct and indirect effect on EU consumer law. In this work we want to present the difference between indirect and direct effect in the light of "Faccini Dori", "Dillenkofer" and other EU cases. It will also be illustrated two varieties of direct effect: vertical direct effect and horizontal direct effect and their relationship between EU law and national law. Then it will be studied the role of directives as legislative instruments. This will allow to have a final analyze and critic view on this all subject. ; Article focus on direct and indirect effect on EU consumer law. In this work we want to present the difference between indirect and direct effect in the light of "Faccini Dori", "Dillenkofer" and other EU cases. It will also be illustrated two varieties of direct effect: vertical direct effect and horizontal direct effect and their relationship between EU law and national law. Then it will be studied the role of directives as legislative instruments. This will allow to have a final analyze and critic view on this all subject.

Transatlantic Trade and Investment Partnership TTIP as an agreement between the EU and the U.S. in the assumptions will create the most powerful trading at dawn community gathering 40% of current world production, which has 23.2% share in the trade of goods and services 39.4% share, as well as generating approximately 64.1% of Foreign Direct Investment . Poland as an EU member, attending conducted under the aegis of the European Commission's negotiations with representatives of the U.S. government. A small percentage of the cumulative turnover of Polish trade with the U.S., does not mean that after the conclusion of TTIP, the Polish economy and the consumer market will not feel positive as well as negative consequences of the treaty. Countries, which, according to consulting fi rms gain the most numerous are the leading economic benefi ts in Germany, the United Kingdom, as well as having extensive business contacts with the United States, the Netherlands. The thesis that informs the author of the work is the belief that the Polish raison d'etat requires a wider cooperation with Germany having a principal destination for exports of Polish enterprises, and also a signifi cant cooperator for the United States . In this way, the chances are preserved in the larger economic gains through the creation of a free trade area of the EU-USA. The aim of the study is to answer the question of how and in which areas of the negotiations, Poland should lobby for maintaining their own interests?

TTIP - the Transatlantic Trade and Investment Partnership is an agreement that carries a number of risks for the economy, the natural environment, consumer rights, labour rights and access to public services in the European Union. The mechanisms included in the agreement, concerning the settlement of disputes between states and foreign investors, pose a number of threats to democracy as well. The benefits that are supposed to result from the implementation of the agreement will primarily be reaped by large corporations involved in the transatlantic trade. Mostly the citizens and societies of the EU member states will be under threat from the agreement. The principle of mutual recognition of regulations, which is expected to be practically universally used in accordance with the agreement, will mean in practice lowering safeguards protecting the rights of citizens, workers and consumers in the European Union. The liberalization of trade within the TTIP will be a factor forcing increased competition also in relation to the Polish small and medium-sized enterprises, and as a result, putting also pressure to reduce wages and other costs, including those related to the need of complying with the norms or standards. Thus, there are far more threats than benefits of the agreement.

Celem niniejszego artykułu było ujęcie referendum niepodległościowego w ramach obecnych w nauce definicji i typologii oraz ukazanie głównych wątpliwości dotyczących politologicznych uwarunkowań oraz funkcji referendum niepodległościowego. Referendum niepodległościowe w większości przypadków uchodzi za szczególny instrument demokracji bezpośredniej i kluczowy etap procesu uzyskiwania własnej państwowości przez ruchy etnoregionalistyczne. Należy je zdefiniować jako głosowanie o charakterze powszechnym, w którym obywatele danego terytorium posiadający czynne prawo wyborcze mogą zadeklarować wolę utworzenia nowego państwa poprzez secesję. Referendum niepodległościowe jest pojęciem, w odniesieniu do którego widoczna jest istotna dysproporcja między liczbą badań empirycznych w formie studium przypadku a liczbą studiów o bardziej generalnym charakterze i teoretycznych ambicjach. Kluczowe problemy dotyczące analizy tej kategorii referendów to: określenie procedury referendum – sposobu inicjacji, warunków wstępnych, osób uprawnionych, treści pytania czy interpretacji wyników. Pamiętać należy o możliwości ustrojowego umocowania instytucji referendum, choć jej realizacja podlega wpływowi czynników bieżących oraz taktycznych decyzji politycznych aktorów, tak jak zwykłe głosowania powszechne. ; The aim of this article was to present the referendum on independence within the framework of the current definitions and typologies of referendum, and to present the main doubts concerning the political conditions and the function of the independence referendum. The referendum on independence in most cases is considered to be a particular instrument of direct democracy and a key step in the process of gaining statehood by the ethno-regional movements. Such a type of referendum should be defined as popular vote in which citizens (with voting rights) of a certain territory may declare their will to establish a new state through secession. The independence referendum is a concept in relation to which there is a significant disproportion between the number of empirical studies in the form of a case study and the number of studies of more general character and theoretical ambitions. The key issues concerning the analysis of this category of referenda are: the referendum procedure - the way of referendum initiative, the preconditions, the persons entitled, the content of the question or the interpretation of the results. It is important to remember about the possibility of a constitutional regulations of referendum, although its implementation is influenced by current factors and tactical political decisions by actors, just like ordinary public votes.

Celem niniejszego artykułu było ujęcie referendum niepodległościowego w ramach obecnych w nauce definicji i typologii oraz ukazanie głównych wątpliwości dotyczących politologicznych uwarunkowań oraz funkcji referendum niepodległościowego. Referendum niepodległościowe w większości przypadków uchodzi za szczególny instrument demokracji bezpośredniej i kluczowy etap procesu uzyskiwania własnej państwowości przez ruchy etnoregionalistyczne. Należy je zdefiniować jako głosowanie o charakterze powszechnym, w którym obywatele danego terytorium posiadający czynne prawo wyborcze mogą zadeklarować wolę utworzenia nowego państwa poprzez secesję. Referendum niepodległościowe jest pojęciem, w odniesieniu do którego widoczna jest istotna dysproporcja między liczbą badań empirycznych w formie studium przypadku a liczbą studiów o bardziej generalnym charakterze i teoretycznych ambicjach. Kluczowe problemy dotyczące analizy tej kategorii referendów to: określenie procedury referendum – sposobu inicjacji, warunków wstępnych, osób uprawnionych, treści pytania czy interpretacji wyników. Pamiętać należy o możliwości ustrojowego umocowania instytucji referendum, choć jej realizacja podlega wpływowi czynników bieżących oraz taktycznych decyzji politycznych aktorów, tak jak zwykłe głosowania powszechne. ; The aim of this article was to present the referendum on independence within the framework of the current definitions and typologies of referendum, and to present the main doubts concerning the political conditions and the function of the independence referendum. The referendum on independence in most cases is considered to be a particular instrument of direct democracy and a key step in the process of gaining statehood by the ethno-regional movements. Such a type of referendum should be defined as popular vote in which citizens (with voting rights) of a certain territory may declare their will to establish a new state through secession. The independence referendum is a concept in relation to which there is a significant disproportion between the number of empirical studies in the form of a case study and the number of studies of more general character and theoretical ambitions. The key issues concerning the analysis of this category of referenda are: the referendum procedure - the way of referendum initiative, the preconditions, the persons entitled, the content of the question or the interpretation of the results. It is important to remember about the possibility of a constitutional regulations of referendum, although its implementation is influenced by current factors and tactical political decisions by actors, just like ordinary public votes.

Over the centuries, Switzerland has developed a unique and inimitable statehood that functions in peculiar geographical, social and political conditions, shaped by the tradition of exercising direct forms of power. It appears, however, that these tools of direct democracy can sometimes obstruct the changes of utmost significance for the development of modern statehood and democracy. This was the case of granting voting rights to women. Although many European and other states granted the rights to vote and stand for election to women in the 1920s and 1930s, Switzerland needed much longer to introduce this change: on the federal level, women's suffrage was granted as late as in 1971, and the last to enjoy the right to partake in the political life of their canton were the women of Appenzell Innerrhoden, granted the right in 1990. The objective of this paper is to analyze the influence of the mechanisms of direct democracy on the introduction of voting rights for Swiss women. ; Over the centuries, Switzerland has developed a unique and inimitable statehood that functions in peculiar geographical, social and political conditions, shaped by the tradition of exercising direct forms of power. It appears, however, that these tools of direct democracy can sometimes obstruct the changes of utmost significance for the development of modern statehood and democracy. This was the case of granting voting rights to women. Although many European and other states granted the rights to vote and stand for election to women in the 1920s and 1930s, Switzerland needed much longer to introduce this change: on the federal level, women's suffrage was granted as late as in 1971, and the last to enjoy the right to partake in the political life of their canton were the women of Appenzell Innerrhoden, granted the right in 1990. The objective of this paper is to analyze the influence of the mechanisms of direct democracy on the introduction of voting rights for Swiss women.