COMMERCIAL SCIENCE AND EDUCATION
ТЪРГОВСКОТО ЗНАНИЕ И ОБРАЗОВАНИЕ
Keywords: Trade; Commerce; Education; Science
More...Keywords: Trade; Commerce; Education; Science
More...Keywords: experiential marketing; customer experiences; customer experience management; customer experience strategy
The conceptual framework of consumer experience strategy in retail business from the perspective of experiential marketing is under consideration. The prerequisites for the emergence of this concept, the essence and various aspects of the consumer experience, as well as the peculiarities of the management of experiences in retailing are clarified. The steps involved in constructing and implementing a customer experience strategy in commercial organizations are reviewed. Some theoretical and practical difficulties, barriers and challenges regarding the creation and implementation of the customer experience strategy are indicated.
More...Keywords: organizational capital; intellectual capital; competitive advantages; retail; digitalization
In the process of digitization of the economy and society, information and knowledge are becoming increasingly significant economic assets. Digital transformation is altering the way businesses function and compete. Intellectual capital, particularly the organizational capital of a company, represents carriers of knowledge, skills, experience, innovations, and technologies that can be utilized to create value and competitive advantages. The present publication aims to characterize the role of organizational capital in a commercial firm and uncover the potential of its elements to create opportunities and generate competitive advantages in the context of digitization.
More...Keywords: International trade; digitalization; related industries; technology; supporting industries
As digitalization increases its impact on various industries, it is of great importance to discuss how it will affect the future role of human beings. Thus, the digitalization and humanization of processes in international trade should be analyzed in detail. The purpose of the paper is to review and analyze the challenges in digitalization and humanization of all the processes in international trade. It is interesting to review the supporting and related industries that are affected by the high speed of digitalization.
More...Keywords: Logistics; Entrepreneurship; Entrepreneurship Management; Innovations; Port Digitalization
This research paper explores the role, diversity and specifics of the application of digital innovation in the logistics business. The study finds that digitalization in the logistics sector is not just a set of technological solutions and software products, rather it is new knowledge in a new environment using management tools. The study proves that digital innovation helps to optimize the human factor in the logistics business, its motivation, and its time efficiency.
More...Keywords: podatek od wartości dodanej;luka VAT;karuzela podatkowa;pandemia COVID-19;
Purpose: The purpose of the chapter is to examine the fiscal significance of VAT in Poland and other European Union (EU) countries and to demonstrate its role in balancing public finances of these countries. Then, estimates of the tax gap in 2019 and 2020 (for the EU) and additionally in 2021 and 2022 (for Poland) were presented, while an attempt was made to identify the impact of the COVID-19 pandemic on its level. Design/methodology/approach: The chapter consists of three points. The first section presents the fiscal significance and role of VAT in EU countries. The subject of the second point is the characteristics of the VAT gap in EU countries and an attempt to demonstrate the impact of the COVID-19 pandemic on its amount, while the third point presents estimates of the VAT gap for Poland in 2021 and indicates the implemented initiatives that contributed to its significant reduction. Findings: The National Revenue Administration (KAS) successfully uses the opportunities created by the development of the digital economy in order to improve its functioning. The period of a very strong decrease in the VAT gap in Poland occurred in 2016 and 2017. Poland approached the EU average in terms of this size. During this period, the Ministry of Finance introduced many legislative, systemic and organizational measures aimed at increasing the degree of fulfillment of VAT obligations. The sealing and streamlining solutions implemented at that time and in the following years proved to be resistant to the epidemic crisis, because even then – under the conditions of restrictions in the functioning of KAS – they allowed to maintain the downward trend of the VAT gap.
More...Keywords: logistics; supply chain; e-commerce; digitization; automation; sustainable development
Modern logistics is evolving rapidly and dynamically, accompanied by numerous challenges, which in the current paper we associate with changes in the supply chain, growth in e-commerce, activation and intensification in the use of digital tools, automation, the acceleration of transport processes and sustainable development. In the course of the research, each of the mentioned challenges is presented with the idea that the author will make his comment about its impact on logistics as a whole or in its individual dimensions and on specific functional areas.
More...Keywords: services; employment; tourism; labor management
The urgent need of highly qualified and numerous personnel starts in April every year at the seaside bars, restaurants and hotels. In order to achieve sustainability many employers are forced to hire staff with small or no working experience and provide the required training, motivation and additional reward during the touristic summer season. The aim of this research is to show the current problems and the challenges that the companies are facing when recruiting and to give some perspectives to solve these issues.
More...Keywords: oszustwa podatkowe;oszustwa VAT;znikający przedsiębiorca;broker;MTIC;karuzela podatkowa;wewnątrzwspólnotowa dostawa towarów;wewnątrzwspólnotowe nabycie towarów;uchylanie się od opodatkowania;podatnik;
Purpose: The purpose of the chapter is to present the subject of VAT fraud, with particular em-phasis on MTIC fraud, and to present the evolution of fraud over the years. Discussion of fraudpatterns, fraud participants, goods used in VAT fraud as well as tax fraud mechanisms will allowto understand both the changes that occur in VAT fraud and why VAT fraud is still a challenge forEU Member States.Design/methodology/approach: To achieve the purpose, the opinions of tax law experts, informationprovided by the Ministry of Finance and the National Revenue Administration, published documentsof the European Commission and organizations dealing with detecting and combating VAT fraudwere used. The chapter was also based on the case law of the Court of Justice of the European Union(CJEU) and national administrative courts.Findings: Based on the analysis, it can be concluded that VAT fraud, in particular MTIC fraud, stilloccurs and has a significant impact on the VAT gap. Criminals organizing VAT fraud modify boththe fraud schemes and the goods or the number of participants in the crime fraud. Knowledge aboutVAT fraud and its evolution is useful not only for the National Revenue Administration but also forhonest taxpayers who want to avoid being involved participating in a fraud.
More...Keywords: transportation; transport; The Logistics Performance Index (LPI); goods
Economic development and the efficiency of trade processes are extremely dependent on the transportation of goods. This determines the main purpose of this report, namely – a brief overview of the characteristics and specifics of transport services in Bulgaria. Emphasis is placed on the main types of transport that are used for freight transport in our country. The Logistics Performance Index (LPI) for our country is visible. The consequences of global problems on transport services in Bulgaria have been analyzed, and conclusions and reviews have been made.
More...Keywords: assortment; product category; category management; value creation models
Product category management has taken new directions over the years based on increased competition and changes in consumer habits. This is a process that is not only focused on increasing the company's sales. The product category management process is a consumer-focused process with a collaborative, data- and fact-based approach that is always structured and permanent. Building strong product categories would not be possible without the involvement of partners and suppliers. There is no specific winner with value creation models, by solving common and individual problems, organizations create value for their stakeholders to grow and sustain their business.
More...Keywords: pricing; digitalization; pricing models; B2b markets; technologies
Pricing is becoming a core element of modern business models in the era of digitalization. Technological advances and high levels of investment in B2B pricing systems provide unexplored opportunities for analysis and management of the price portfolio in a marketing context. New pricing models along with innovative production technologies and products can be a competitive advantage factor for B2B companies. They can capture vital value while turning digital pricing transformation into a profit-generating reality, and at the same time, to quickly and sustainably create value. Pricing is a complex and dynamic process, and companies that are capable of implementing effective pricing models, are well positioned to succeed in today's highly competitive and dynamic market.
More...Keywords: added value; trade; commercial enterprises; human resources
This report examines the change in added value, by taking into consideration factor costs in trade. It directly affects the change in the gross domestic product of the country. This report also analyzes the quantitative influence of the composition and its structure in commercial enterprises, according to the number of their employees. The things determined are as follows: the average level of added value in trade, the influence of its individual levels and the structure of sales, and the influence of human resources on the added value in trade. Comparative analysis, index analysis method and index factor analysis are applied. The time period of the study is 2018-2021.
More...Keywords: oszustwa VAT;ryzyko podatkowe;pandemia COVID-19;należyta staranność w zakresie VAT;
Purpose: The purpose of this chapter is to analyse the risk resulted from COVID-19 pandemic, the increase of the risk for the entrepreneurs concerning unconscious participation in tax fraud. This chapter pictures the difficulties taxpayers have faced and in which areas entrepreneurs should pay extra caution when participating in business transactions. This will enable to illustrate the problems taxpayers faced during the COVID-19 pandemic. Design/methodology/approach: Analysis based on the author’s experience, theses based on decisions of administrative courts, data published by the Ministry of Finance and publications concerning of the COVID-19 pandemic. Findings: The analysis showed that the COVID-19 pandemic relevantly influenced the risk of the entrepreneur’s unwitting participation in tax fraud. The pandemic increases the interest in illegal activities aimed at rapid profit, caused by emerging “opportunity”, the occurrence of new conditions. At the same time, it significantly hindered the verification processes of contractors. It is more difficult for an entrepreneur to demonstrate due diligence than in the previous period. For this reason, entrepreneurs should be particularly careful in economic transactions, especially those concluded with new contractors.
More...Keywords: digitalization; public sector; Hungary; qualification
In this study, the latest digitalization trends in the public sector are examined, focusing on Hungary as a European Union member state. The findings reveal how people in Hungary use and evaluate the importance of e-administration services, emphasizing the relationship between education and the usage of public digital services. The usage frequency of the different types of e-governmental services is also demonstrated. The results are based on a questionnaire designed by the authors and answered by 200 Hungarian residents in 2021 and 2022. The findings do not support the basic general assumptions in every case, particularly with the connection between education and the usage of public digital services.
More...Keywords: podatek VAT;e-handel;cyfryzacja;gospodarka cyfrowa;oszustwa VAT;uchylanie się od opodatkowania;transakcje transgraniczne;
Purpose: The purpose of this study is to outline the specifics of VAT taxation in the e-commerce sector and to present the legislative measures implemented by both Poland and the EU in order to reduce the tax gap in this area. Design/methodology/approach: The authors analyse the recent changes in the field of EU and national law aimed at counteracting VAT fraud in the area of new distributions channels of goods and services. The authors present new legal solutions, especially those addressed to online platforms, and examine their impact on the e-commerce market. The effectiveness of legal solutions is illustrated by data and statistics provided by the National Revenue Administration. Findings: Statistical data prove the effectiveness of the adopted legislative changes. Not with standing above the EU Commission’s new legislative proposals are presented and aimed at more effective transparence and compliance in this sector.
More...Keywords: przestępczość zorganizowana;oszustwa podatkowe;przestępstwa VAT;prawo karne;
Purpose: The purpose of this research is to describe and elucidate the legal provisions related to Value Added Tax (VAT) crimes. Simultaneously, this study aims to delve deep into the realm of tax-related crimes, illuminating the different forms, their implications, and the impacts they bear. A critical component of this chapter will be devoted to the liability of the perpetrators in such crimes and the legal repercussions. By undertaking this, this chapter seeks to provide an understanding of VAT’s legal landscape, the challenges posed by tax crimes, and the mechanisms in place to ensure accountability and justice. Design/methodology/approach: In this chapter several approaches will be integrated. First, the dogmatic and legal analysis will be employed. This involves an examination of legal texts and statutes to derive established legal norms and principles. It ensures that this chapter remains rooted in the foundational legal doctrines and interpretations. Second, the theoretical and legal method will be used to provide an analytical framework. Through this method it is possible to insight theoretical underpinnings of the legal provisions in question. Findings: Several findings have emerged in this chapter. There is a detailed delineation within Polish criminal regulations that pertains to offenses and Value Added Tax crimes. This distinction allows for a better understanding of illegal activity of the criminals, starting from straight forward VAT omissions, to more serious crimes that may directly or indirectly pertain to VAT. Additionally, Polish fiscal regulations came to the fore. Their structure not only defines tax obligations but also emphasizes the importance and repercussions of non-adherence. What is more, the research brought into sharp focus the mechanisms by which liability is determined in the context of VAT-related crimes. Polish legal stipulations make anuanced distinction when determining accountability, especially concerning petty crimes versus more serious tax crimes. This distinction ensures that punishments for criminals committing VAT-crimes are not only meted out but are also proportionate to the nature and severity of the offense.
More...Keywords: luka VAT;uchylanie się od opodatkowania;oszustwa VAT;doradztwo podatkowe;administracja podatkowa;
Purpose: The purpose of this chapter is to review and evaluate actions taken to reduce the VAT gap. Design/methodology/approach: The review of actions was conducted taking into account the various causes of the gap, including the carousel frauds in particular, but also the abuse of the subjective exemption, the unregistered sales to consumers, the consumer imports of goods ordered online, the electronic services provided by entrepreneurs located in third countries, the illegal application of a reduced tax rate and smuggling. Findings: The actions taken by public authorities to reduce the VAT gap show that in Poland in recent years much has been done to effectively reduce the range of the gap. Among the measures taken were: educational campaigns, creation of public taxpayer registers to verify current and potential contractors, the introduction of split payment method, increased sanctions for the VAT frauds, including those imposed on tax representative, the abandonment of the exemption for imports of low-value goods and the obligation to recognize such imports through so-called electronic interfaces, and the change of quarterly reports to monthly for taxpayers starting their business. Many actions involve new technologies, such as issuing structured electronic invoices, recording sales to consumers on online cash registers, the obligation to provide consumers with the opportunity to make cashless transactions, and the mandatory submission of monthly VAT settlement reports electronically. Digitalisation causes a significant increase in the scope of data at the disposal of the tax administration as well as acceleration of their circulation. Both changes assisted by the centralization of tax administration and the use of artificial intelligence significantly hinder tax frauds.
More...Keywords: należyta staranność;podatnik;cyfryzacja;organy podatkowe;oszustwa VAT;pandemia COVID-19;
Purpose: The purpose of this chapter is to present the possibilities of using IT tools and databases by a taxpayer exercising due diligence. The most important circumstances that will be taken into account by tax officials in the assessment of entrepreneurs’ activities in VAT settlements are presented in the document Methodology for assessing due diligence by buyers of goods in domestic transactions, which is why this document is presented in this chapter. Selected IT tools and databases are also discussed useful in verifying contractors and transactions. Design/methodology/approach: To achieve the purpose, the documents published by the Ministry of Finance was used. In addition, information available on the Internet about search engines and databases was used. Information obtained during various meetings and trainings with taxpayers was also used. Findings: Based on the analysis, it can be concluded that the taxpayer can verify the contractor and partly the transaction using publicly available databases and IT tools. For a taxpayer who wants to exercise due diligence, it is useful to know the Methodology and know about the available sources of information and how to use them.
More...Keywords: digitalization; humanization; economics; commerce; key competences; cognitive skills
The report presents major issues related to the education in the field of economics and commerce. In today's highly dynamic, competitive and uncertain environment, universities are faced with a responsible and difficult task – to educate. Humanization is an integral part of education, and digitalization is currently the accelerator of most innovations in it. In this context, there are many challenges related to the formation of knowledge and skills mainly cognitive, including digital and socio-behavioral, necessary for personal realization.
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