Tax Risk and Methods of Its Minimising in Poland

Biernacki, Krzysztof

doi:10.17951/h.2017.51.5.19

Cited by 6 publications

(3 citation statements)

References 2 publications

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“…Its important component is tax risk which includes threats related to variability of tax law, variability in interpretation of existing legislation and methods of tax construction. It is also important to mention the level of interest rates or changes in labor rights, which significantly affect the profitability of the entity [ 45 ]. Moreover, financial risk is a frequent obstacle and limits the development of SMEs [ 29 ].…”

Section: Literature Reviewmentioning

confidence: 99%

Risk Assessment of the SME Sector Operations during the COVID-19 Pandemic

Grondys

Ślusarczyk

Hussain

et al. 2021

IJERPH

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The subject matter of the article relates to the assessment of the perception of selected types of risk in economic activities of the SME sector, which change their intensity as a result of the outbreak of the COVID-19 pandemic. The current economic downturn is unprecedented and involves many companies and industries that have faced new, previously unknown challenges and threats. The objective of the article is to identify the most important risks and their resources based on the empirical research carried out in small and medium-sized enterprises in Poland. The formulated objective was accomplished using the data collection method, i.e., the survey and reports on the condition of the SME sector in Poland as well as statistical data analysis methods, i.e., structure index and the analysis of variance, using the SPSS system. The process of primary data collection was carried out by means of an electronic survey among selected enterprises of the SME sector, conducting business activities in Poland. In the study, the employment factor was taken into account as a determinant of the perception and assessment of the intensity of selected risks arising from the economic activity in the Polish market in the conditions of the current economic downturn. On the basis of the obtained results, the impact of market, economic, financial and operational risks, depending on their intensity, on the functioning of micro-, small and medium-sized enterprises was identified. Based on the analysis of variance, the effect of the size of the company on the level of individual risks was also examined. As a result of the observations made, it was established that, during the pandemic, the level and type of risk is similar in all the surveyed enterprises. They are most often threatened by strong competition in the industry, an increase in energy prices and insufficient profit. The overall results of the empirical research indicate the importance and the need to manage the key threats to the Polish SME sector.

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Section: Literature Reviewmentioning

confidence: 99%

Risk Assessment of the SME Sector Operations during the COVID-19 Pandemic

Grondys

Ślusarczyk

Hussain

et al. 2021

IJERPH

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“…(1 − ∥x∥) (1 − ∥y∥) (1 − |λ|) 2 for any x, y ∈ B with xy = yx, ∥x∥ , ∥y∥ < 1 and λ ∈ C with |λ| < 1.…”

Section: Inequalities For Power Seriesmentioning

confidence: 99%

“…In 1950, M. Biernacki, H. Pidek and C. Ryll-Nardzewski [2] established the following discrete version of Grüss' inequality, see also [39, Ch. X]: Theorem 1.1.…”

mentioning

confidence: 99%

Inequalities for Chebyshev Functional in Banach Algebras

Dragomir

Boldea

Megan

2017

Cubo

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By utilizing some identities for double sums, some new inequalities for the Chebyshev functional in Banach algebras are given. Some examples for the exponential and resolvent functions on Banach algebras are also provided. RESUMENUsando algunas identidades para sumas dobles, encontramos algunas nuevas desigualdades para el funcional de Chebyshev enálgebras de Banach. También entregamos algunos ejemplos para las funciones exponencial y resolvente enálgebras de Banach.

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Uprzednie porozumienia cenowe w Polsce i innych państwach członkowskich Unii Europejskiej

Szymczak¹

2022

Optimum

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Purpose – Indicating the Advance Pricing Agreement (APA) as a tool to help taxpayers in reducing tax risk and assessing the functioning of APAs in Poland compared to other European Union Member States through the prism of the time of negotiations. Research method – The analysis of empirical data (from the period 2015–2019), the analysis of legal acts in economic terms, studies of the literature on the subject. Results – Advance Pricing Agreements, as a tax risk minimization tool, have been in force in Poland for a relatively short period of time. The analysis covered data from 5 years. This enabled the formulation of a positive assessment of the functioning of APAs in Poland in comparison to other Member States of the European Union. On the basis of the analysis, the suggested change in operation should be shortening the average time of negotiating APAs, e.g. by considering the introducion of a simplified procedure for requesting Advance Pricing Agreements. Originality /value / implications /recommendations – Research on advance pricing agreements is not developed, neither in Poland nor in other Member States of the European Union, therefore the results presented in this article can be considered innovative and implying the in-depth analyses.

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Tax Risk and Methods of Its Minimising in Poland

Cited by 6 publications

References 2 publications

Risk Assessment of the SME Sector Operations during the COVID-19 Pandemic

Risk Assessment of the SME Sector Operations during the COVID-19 Pandemic

Inequalities for Chebyshev Functional in Banach Algebras

Uprzednie porozumienia cenowe w Polsce i innych państwach członkowskich Unii Europejskiej

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