Vol 51, No 4 (2017)

Table of Contents

Articles

Assessment of Public Debt Sustainability by International Institutions and Debt Management Strategy of Polish Public Finance Sector
Monika Banaszewska
PDF (Język Polski)
9
Negative Equity in the Business and Going Concern Assumption
Joanna Bereżnicka
PDF (Język Polski)
17
CSR Perspective and the Corporate Objective – a Study on the Example of Selected Companies
Joanna Błach, Maria Gorczyńska, Monika Wieczorek-Kosmala
PDF (Język Polski)
25
Should Investors on the Warsaw Stock Exchange be Superstitious? On the Example of Returns of 24 Indexes of the Warsaw Stock Exchange
Krzysztof Borowski
PDF (Język Polski)
37
The Level of the Informal Sector in Poland in the Context of the Taxation Gap
Andrzej Buszko
PDF (Język Polski)
47
Identification of Problems and Benefits of Internal Audit Implementation in Local Government Entities. Research Results
Jolanta Ciak
PDF (Język Polski)
55
Enterprises Innovative Activity Financing Using Public Funds in Terms of the Horizon 2020 Program
Bożena Ciupek
PDF (Język Polski)
65
Cognitive Reflection Test as a Predictor of Rationality. Empirical Evidence
Monika Czerwonka, Aleksandra Staniszewska
PDF (Język Polski)
75
Tax on Goods and Services Burden on Businesses. Selected Issues Based on Research
Teresa Famulska
PDF (Język Polski)
85
Evaluation of Investment Expenditure of Voivodeship Self-Governments in the Light of the Risk of Implementation of Tasks
Beata Filipiak
PDF (Język Polski)
95
Intra- and Intersectoral Conflicts of Financial Interests. In Search of an Introduction into Theory
Stanisław Flejterski, Magdalena Zioło
PDF (Język Polski)
107
Assessment of Tax Systems in EU Countries in the Light of Compliance with Tax Principles
Sławomir Franek, Adam Adamczyk
PDF (Język Polski)
115
The Hidden Local Debt – Reasons, Effects, Countermeasure
Maria Jastrzębska
PDF (Język Polski)
125
Determinants of Capital Structure of Companies Listed on the Warsaw Stock Exchange. The Service Sector
Jacek Jaworski, Leszek Czerwonka
PDF (Język Polski)
133
Financial Standing of Local Governments – the End of the Economic Downturn Impact?
Krzysztof Kluza
PDF (Język Polski)
143
The Role of the Public Subsidy in the Functioning of Polish Sports Clubs with the Status of Public Benefit Organization
Szczepan Kościółek
PDF (Język Polski)
153
The Removal of Taxpayers from the VAT Register – the Reasons and Consequences
Natalia Kotlarek
PDF (Język Polski)
163
Fiscalization of Ownership Policy of the Polish State During the Post-Communist Transition
Piotr Kozarzewski
PDF
173
Determinants and Methodology of Choosing the Model for Merger of Municipal Companies (the Case of MPO and KHK)
Elżbieta Kubińska, Magdalena Łojewska, Mariusz Andrzejewski, Jakub Bator
PDF (Język Polski)
183
The Impact of Capital Structure on Reporting of Non-financial Information by Insurance Companies in the Polish Market
Marzanna Lament
PDF (Język Polski)
195
Predatory Strategies in High-Frequency Trading
Carlos Jorge Lenczewski Martins
PDF (Język Polski)
207
The Attempt to Verify Diagnostic Credibility of Selected Discriminant Analysis Models
Wojciech Lichota
PDF (Język Polski)
217
The Price of Gold as a Determinant of Prices of Gold Mining Stocks
Katarzyna Mamcarz
PDF (Język Polski)
225
Organizational Justice vs. Employees’ Involvement. Research Results
Iwona Mendryk, Anna Rakowska
PDF (Język Polski)
237
The Functioning of the CFA Franc Zone – an Introduction to Critical Analysis
Krystyna Mitręga-Niestrój
PDF (Język Polski)
247
The Impact of Changes in Indirect Tax Rates on Inflation in Selected EU Countries
Anna Moździerz
PDF
257
Moderate Risk Exchange-Traded Products Available on the WSE
Piotr Prewysz-Kwinto
PDF (Język Polski)
269
The Case for Saving for Retirement via Index Funds
Andrzej Sławiński, Dobiesław Tymoczko
PDF
281
Designing and Displaying the Income Tax Scale under Progressivity
Wojciech Stiller
PDF
289
The Institution of Excise Tax Refund vs. Its Fiscal Efficiency
Edyta Sygut
PDF (Język Polski)
303
The Economics of Business Transaction Taxation
Artur Walasik
PDF (Język Polski)
313
From Credit Intermediation to Advising on Personal Finance Planning – the Transformation of Non-Bank Financial Intermediation Model in Poland
Krzysztof Waliszewski
PDF (Język Polski)
321
Factors Defining Family Business Goals
Jerzy Węcławski
PDF (Język Polski)
333
Shifting of the Bank Tax in Poland – an Assessment Attempt
Marcin Wiśniewski
PDF (Język Polski)
347