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Authors focus on the urgent need for a radical growth policy agenda within the EU and its member states. They develop a concept of growth which is distinct from 'capitalist growth' and from the simple expansion of the output of exchange values; they thereby seek to address the issues of ecological and economic sustainability as well as the development of global human society under the conditions of solidarity and justice.
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Purpose: Contemporary world’s challenges related to the emerging environmental issues imply a necessity of developing an appropriate set of environmental management tools. The aims of the chapter are to present general principles of ecological taxation and to demonstrate the role of ecological taxes and fees as instruments that contribute effectively to the achievement of environmental protection policy objectives. Design/methodology/approach: The chapter presents a critical review of the academic and institutional research on ecological taxation and the results of a data analysis on environmental taxes in the European Union countries in 2019. It has been divided into four sections. The first and the second ones were devoted to the theoretical, functional and developmental aspects of ecological taxes and fees. Then, the indicators showing size of environmental tax burden in European Union countries were evaluated. The last section focused on a wide range of tax mechanisms and tools that would potentially improve environmental policy around the world. Findings: Ecological taxes and fees play a leading role when it comes to the use of the economic instruments for environmental policy. It is indicated that appropriately designed and implemented ecological tax system can provide comprehensive and effective support for achieving environmental objectives. It is essential to create new ecological tax mechanisms, as well as to modify existing ones to adapt them to the upcoming climate, environmental and energy challenges. Keywords: ecological taxes, ecological fees, environmental policy, ecologisation of the tax system.
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Impersonation fraud is a major problem in the financial sector and can have significant consequences for banks and their customers. This problem is growing as technology evolves and the number of online financial transactions increases. Thus, this research topic is important and topical as it aims to identify the causes that foster identity attribution fraud and to identify the most effective methods to prevent and pre-empt it. In addition, in the context of the COVID-19 pandemic, many banks have moved to online banking, which has increased the risk of cyber fraud and made the topic of this research even more relevant. There is also an increased need to protect customers' data and financial information, making this research important for the development of a safer and more secure banking environment. This research study could have a positive impact on the banking industry and its customers by creating more effective policies and procedures to prevent and combat identity attribution fraud.In conclusion, research in this area has focused on developing technological and methodological solutions for the prevention and detection of identity-attribution fraud in banking establishments.
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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.
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Reporting is a vital management and communication tool for businesses to engage with stakeholders. Stakeholders expect reports of high quality, primarily those containing decision-relevant information, faithfully reflecting the presented content. The pursuit of effective sustainable development strategies has led to various changes, including institutional and capital market changes, as well as changes in the functioning of businesses. A company’s success is now expressed in economic sustainability, social responsibility, and environmental responsibility, which determine management tasks and the measurement and reporting of the company’s multidimensional results to stakeholders. This issue gains particular importance due to the expanding circle of significant company stakeholders whose success is intertwined with the organization’s competitiveness in the market. The chapter aims to present the evolution of non-financial reporting toward sustainable development reporting in light of changing informational expectations of stakeholders and supporting legal regulations. The research methodology used in the study is an argumentative method (Betti, 1955) and hermeneutic method (Betti, 2022). The study is interdisciplinary, combining several fields of social sciences, including economics and finance, social communication and media sciences, management and quality sciences, as well as legal and sociological sciences. The results of the conducted research confirmed that stakeholder information expectations toward organizations change in accordance with evolving environmental conditions and increasing complexity. To meet these expectations, various actions are taken to develop suitable methodological solutions. Legislative changes are also essential, in line with the monological stakeholder theory approach. The goal of legislative changes is to ensure comparable, reliable, and significant informationusing information technologies regarding the implementation of sustainable development strategies. Controlling ESG (Environmental, Social, Governance) risks control prevents costly consequences.
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The management of systems is often associated with great difficulties arising from the high degree of uncertainty in the elements influencing the system’s operation. One means of overcoming these difficulties is to automate processes by applying knowledge in artificial intelligence systems. The development of technologies in the field of artificial intelligence contributes to the increase of capabilities in control systems to perceive and interpret reality. The paper presents models of a conventional system with artificial intelligence, as well as a description of the properties and processes involved in the control process in both systems. The brief analysis identifies opportunities for improving management and increasing its efficiency through the use of artificial intelligence systems.
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he military activity of m odern states poses a special danger to the ecological state due to the specificity of means and methods of achieving the set goals. However, in modern conditions, not only military operations, but also everyday activities of troops have irreparable consequences for nature. The article examines the impact of modern warfare and military activities on the structure and functioning of ecosystems. The consequences of military conflicts and daily military activities on the environment were examined. It is brought to the attention that the above-mentioned activities have an overwhelming negative impact on the structure and functioning of the ecosystem. However, it is emphasized that along with the negative impact, there is also a positive impact of military activities on environmental security. Thus, military activity was favorable for the environment under certain conditions, for example, when an exclusion zone was created, which usually led to an increase in the number or restoration of the populations. Due to the limited access to research results on issues related to military activities, information related to the impact of military operations on the environment is relatively scarce and is often studied years after the cessation of military activities and without knowledge of the initial conditions. This highlights the importance of conducting additional research on the environmental impact of military activities, which will help identify opportunities to mitigate negative consequences, while informing the development of optimal rehabilitation and recovery strategies.
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The erosion of the post-war world order does not necessarily lead to the establishment of a new one, it rather creates a new world disorder. The existing order is based on international institutions (first and foremost – the UN system) and international law, but no such new ones are set up. However, the war in Ukraine will have a long-term negative effect on world’s developments: whenever and however it takes an end, provided that it does not evolve into a global conflict, we will have to face a deeply divided, confronted and militarised world, dominated by policies, based on the position of force and a fight over spheres of influence, with no mutual confidence and no prospect for political dialogue.
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Purpose: The introduction of the Carbon Border Adjustment Mechanism (CBAM) in Poland heralds a new era in environmental policy and trade dynamics. This chapter delves into the objectives of CBAM within the Polish context, examining its potential impact on the national economy, trade relations, and environmental commitments. Employing a comprehensive analysis, the chapter evaluates the methods by which CBAM aims to level the playing field for domestic industries while encouraging entities importing high-emission goods to develop and adopt rigorous carbon emission reduction strategies. Preliminary findings underscore the mechanism’s potential to bolster Poland’s green transition, albeit with reservations regarding challenges associated with the implementation of CBAM by entities importing high-emission goods and the resulting oversight and administrative sanctions. Design/methodology/approach: In the presented work, a qualitative approach was employed, focusing on the analysis of legal regulations related to the CBAM mechanism. The study is primarily based on a meticulous examination of legal documents. Additionally, an analysis of practical challenges associated with the implementation of CBAM in the context of real market cases was conducted to understand the potential challenges and benefits associated with this mechanism. Findings: During the analysis of the implementation of CBAM obligations, several practical challenges emerged that significantly impact the entities subject to these requirements. From a practical standpoint, many entities face hurdles in securing accurate data on emissions from their supply chains. This lack of readily available information complicates the process of compliance and introduces uncertainties in reporting. Another notable challenge is the ambiguity surrounding the transition period. The absence of clear guidelines or established procedures adds to the complexity, leaving these entities uncertain about the appropriate methods and sources for data collection. Addressing these challenges will require concerted efforts, clear guidance, and potentially revised strategies to ensure effective and efficient compliance.
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Purpose: In this chapter, we analyse how companies responded to sanctions imposed on Russia after its invasion of Ukraine. We examine the impact of selected external (public-legal pressure, the size of sanctions and crisis caused by the war) and internal factors (strategic agility, code of ethics and sustainable conduct) on the degree of compliance with sanctions and the type of adaptation strategies adopted. Design/methodology/approach: The objects of the study are medium-sized companies from countries that have imposed sanctions (here, Poland, Germany and the US). The results come from an electronic questionnaire survey conducted in 2023 among 610 medium-sized companies operating in industries directly or indirectly affected by trade restrictions. Findings: The company’s code of ethics and the perceived severity of the crisis have the greatest impacton the approach to sanctions and respective adaptation strategies. At the same time, external and internal pressure affect companies in opposite directions, with consequences for their adaptation strategies.
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