Insurance is based on specific assumptions, including a "perfect performance" model. The principle of indemnification, mentioned in almost all insurance textbooks for non-life insurance, is nevertheless far more complicated than economists' perception. This complexity is a consequence of...

The outbreak of war in Ukraine raises questions about its impact on the economies and financial systems of countries directly and indirectly involved in the war, but also on the economies of non-participating countries. The article aims to identify the channels through which the war in Ukraine...

The main aim of this study is to present the basic principles of taxing revenue derived from activities carried out by farmers in Poland, resulting from the regulations of tax law in Poland, and propose solutions concerning that law as it should stand. These are revenues derived from...

The market timing is one of the active methods used by portfolio managers to do their investments more effective. It allows to separate management skills on a micro and macro scale. The market timing applies to the appropriate selection of assets for the portfolio and the right moment to change...

This paper discusses sustainable development issues in the higher education sector from the value chain perspective. An adapted value chain is proposed for developing countries that would reflect the specific context of the higher education sector of Poland and Vietnam. Secondary data were...

The main goal of this study is to assess whether, and if so, how the tax policy is implemented in Poland in relation to informal partnerships. The justification for conducting research in this area is the growing number of such relationships and the demands formulated by the public on the...

This paper contributes to the literature on the effects of uncertainty on household saving – a long-standing and extensively explored topic yet leaving a number of issues inconclusive. It concentrates on the labor income uncertainty by addressing saving against unemployment risk in terms of...

This study examines the size and diversity of tax expenditures (TEs) by gminas (municipalities) in Poland between 2007 and 2019. Consequences of gminas' taxing power and the reduction of revenues resulting from statutory tax preferences were taken into account. To analyze the data, we used:...

Intensification of globalization processes in the contemporary world entails conse-quences for all areas of socio-economic life. The latter concerns also advertising, which is particularly sensitive to the developments occurring in the global envi-ronment. Expansion into foreign markets presents...

The subject of the article relates to the use of social media in organizational activities aimed at creating a positive image of an organization. The image is an important element of the organization’s strategy-it shapes its distinctiveness, distinguishes it from competitors, and determines...