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Niniejsze opracowanie ma na celu ukazanie problemów prawno-podatkowych w sytuacji dziedziczenia spadku położonego za granicą. Kwestia transgranicznego dziedziczenia spadków staje się coraz większym problemem dla obywateli Unii Europejskiej.
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European Commission assess state aid measures relying on a set of predefined criteria. If an aid measure complies with these criteria, it is deemed that the positive effects of a planned aid outweigh its negative effects on competition and trade without a sufficient evaluation of its actual impact, though the latter could actually significantly contribute to the decision-making process in order to improve the design of future public interventions and rules governing state aid. This concern has been echoed in the European Court of Auditors’s 2011 Special report: ‘Do the Commission’s procedures ensure effective management of State aid controls?’, where the Tribunal finds that ‘the Commission does not assess the ex post impact of State aid in a comprehensive way’. The paper aims to investigate this problem. It is divided into three parts that correspond to the following three lines of inquiry: (1) what is the practice of granting State aid in the EU in terms of its volume and category, (the objectives for which aid is targeted), is the overall state aid volume decreasing or not, and are there shifts in state aid priorities; (2) how is the EU state aid control conducted, what are the developments in this field stemming from the postulate on the greater reliance of economic insights; and finally (3) what problems concerning the EU state aid control still need to be addressed in order to improve its effectiveness. To this end, statistical analysis is applied based on EUROSTAT data.
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Przedmiotem niniejszego opracowania jest wpływ Unii Europejskiej na polskie ustawodawstwo podatkowe. Autor poświęca uwagę zwłaszcza harmonizacji VAT, akcyzy i podatków dochodowych.
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Głównym celem artykułu jest ocena aktualnego stanu harmonizacji podatków w Unii Europejskiej z punktu widzenia kryteriów zrównoważonego rozwoju oraz wskazanie głównych kierunków zmian w tej polityce.
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Celem artykułu jest przeanalizowanie teoretycznych założeń integracji fiskalnej oraz propozycji rozwiązań fiskalnych dla strefy euro, jakie zostały zgłoszone przez polityków i analityków, oraz ocena szans ich wcielenia w życie. Na tle krótkiego przeglądu teorii wskazujących na rolę polityki fiskalnej dla sprawnego funkcjonowania obszaru wspólnej waluty omówiono główne problemy związane z polityką fiskalną w strefie euro. Następnie wskazano na główne elementy projektu unii fiskalnej przedstawionego w 2012 r. przez unijnych polityków. Oddzielnie przeanalizowano główne koncepcje budżetu strefy euro, jakie zgłosili ekonomiści w ostatnich latach, i dokonano ich oceny z punktu widzenia skuteczności, jak też realności wprowadzenia w życie. W ostatniej części wskazano warunki, których spełnienie zwiększyłoby efekty stabilizacyjne poszczególnych propozycji zasobów fiskalnych strefy euro. Tezą artykułu jest stwierdzenie, że najbardziej racjonalne ekonomicznie przeciwdziałanie przyszłym kryzysom strefy euro jest opcja centralnego budżetu strefy euro. Jest ona jednocześnie najtrudniejsza do wprowadzenia w życie. W tej sytuacji ogromne znaczenie dla zapewnienia stabilności unii gospodarczej i walutowej (UGW) w najbliższych latach ma konsekwentne przestrzeganie przez państwa członkowskie już istniejących zobowiązań fiskalnych (zwłaszcza Paktu na rzecz stabilności i wzrostu uzupełnionego o sześciopak, dwupak oraz pakt fiskalny).
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Celem opracowania jest prezentacja problemu zadłużenia w strefie euro i jego wpływu na ryzyko opuszczenia przez Grecję strefy euro. Osiągnięcie celu oparto na omówieniu następujących zagadnień: 1) sytuacja fiskalna w państwach strefy euro; 2) ryzyko grexitu.
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Artykuł prezentuje zestawienie wyników analiz oraz omawia rolę funduszy europejskich jako narzędzia finansowania rozwoju infrastruktury transportowej Warmii i Mazur. Na podstawie szeregu raportów wskazanych w opracowaniu można wnioskować, że region Warmia i Mazury właściwie wykorzystuje szansę związaną z członkostwem w Unii Europejskiej i dostępnością jej funduszy. Realizuje te inwestycje infrastrukturalne, które trudno byłoby urzeczywistniać na tak wielką skalę bez unijnego wsparcia. Istotnym wyzwaniem pozostaje dalsze konsekwentne wspieranie inwestycji infrastrukturalnych w regionie. Osiągnięty stan w tym sektorze nadal prezentuje się niekorzystnie. Priorytetem powinna być alokacja środków inwestycyjnych oraz zapewnienie środków na utrzymanie już powstałej infrastruktury transportowej. Wymaga to jednak dookreślenia obecnej i przyszłej roli funduszy europejskich oraz efektywnego ich wydatkowania.
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The purpose of this chapter is to assess how accounting policy can affect the creation of the image of an economic entity generated by the accounting system and presented in published reports, especially financial statements, as well as the possibility of using accounting policy in impression management. The conducted considerations show that the selection of appropriate solutions in the field of accounting policy functioning within the right to choose and the fields of free action allows to create an image of the company favourable from the point of view of a given company. Conscious creating accounting policy of an economic entity and the application of selected principles makes it possible to evoke such an impression on the recipients of reporting information, which may encourage them to make decisions desirable from the point of view of managers.
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The aim of the chapter is to present the importance of accounting policy in the audit of financial statements. The chapter identifies the basic functions of accounting policy in financial reporting and then refers them to the tasks of a financial auditor during the process of financial audit. After presenting the specifics of the relevant audit procedures relating to accounting policy the chapter shows accordingly the main conclusions of the auditor presented in the audit report. Due to the lack of exhaustive research in the analysed research area of this chapter, the study contributes to reducing the cognitive gap existing in the Polish scientific literature. The considerations presented are of a legislative and theoretical nature, however they may constitute an incentive for further research aimed at showing the role of accounting policy in the practice of financial auditing.
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The aim of this paper is to investigate the sustainability courses, offered in accounting higher education in Bulgaria. For this purpose, a survey of the content of university websites offering undergraduate and/or graduate programs in accounting is conducted. The survey encompasses also information from the Bulgarian University Ranking System. The study reveals that sustainability education is hardly offered by universities, training future accountants. Only a limited number of universities offer sustainability courses as stand-alone courses. The research is limited by the information available on the websites of the universities. In some cases, there is no information on the courses provided in a given bachelor and/or master programme. The study could not ascertain whether individual topics related to sustainability are included as single topics in some accounting and non-accounting courses due to unpublished information on the content of the courses or at least the more substantive topics covered. This study may constitute a valuable starting point for future research on the inclusion of sustainability in higher education.
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In this paper we present some practical aspects of the opportunities for optimization of tax liabilities of the companies in a long-term taking into account the impact of time value of money, investment activity, capital structure and the balance between real economic usage of companies’ assets and tax exemptions of the reimbursement value of the invested capital (regulating the potential effect of the depreciation fund for tax savings). The purpose of this study to show how a company may achieve zero long-term tax burden of its corporate taxation.
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A stable and well-managed banking system is a key factor for the sustainable economic development of any country. Traditionally, the banks’ stability is associated with their solvency, but effective liquidity management is what determines which bank will remain in the business and for how long. This study outlines the classic challenges to liquidity risk management in the banking system and tracks the evolution in the approaches and strategies used. The new challenges for the banks generated by the dynamic development of monetary relations on a global scale are also explored. Their resolution is likely to lead to industry restructuring, changes in the business models followed and the services provided.
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Quality management of audit directly affects the achievement of the objectives of the audit and of the Supreme Audit Institutions. The internationally accepted basis for quality management is ISSAI 140, adopted by INTOSAI, which was the subject of a comprehensive change that ended in 2023 and effective date to enter into force is 1.1.2025. The main change related to audit quality is adopted risk-based quality management approach compared to the prescriptive quality control approach until now. This report aims to present the main requirements and specifics of the risk-based approach to external audit quality management in the public sector.
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The ongoing discussion around the convergence of IFRS and US GAAP highlights the potential for financial reporting change in internationally. Such convergence would result in a single accounting language that would benefit international investors and transnational corporations. Central to this discussion are specific topics, including revenue recognition, leasing contracts, financial instruments, intangible assets, inventories and research and development expenditure. By addressing these more fundamental differences and promoting harmonization, businesses can expect greater clarity in financial reporting, improved comparability and an increase in the confidence of investors.
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The article presents the results and conclusions from the analysis of the results from the state exam in the “Accounting”, Bachelor's degree, for a period of two years (2022 – 2023). The subject of this article is focused on the analysis of the overall success by modules of students and in particular of the module “Financial Accounting” in general, by groups of questions contained in the module and specific questions in each group of the module “Financial Accounting”. The discipline “Financial Accounting” is one of the fundamental disciplines and together with the “General Theory of Accounting” and plays the most important role in the formation of basic theoretical knowledge and practical skills in students. It is included in the range of disciplines required to obtain a certified public accountant qualification. The aim of the research is to outline the modules in which the most problematic issues arise; to bring out the topics and the nature of the questions from the module “Financial Accounting”, which are most difficult for students and to formulate the factors that have influenced the success of students and to make specific recommendations for improving the organization of the state exam.
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In the scientific report examines the problems facing the methodology, touching on the various aspects in the author's methodology for the analysis of intangible assets. They are: to develop an analysis of intangible assets, to analysis the profit and sales revenue and the results of the research. Intangible assets occupy a key place in the accounting balance of the enterprise, through the system of indicators it is possible to detail and feel the factor influence of each factor in the analysis. Changes in profit or costs affect the profitability of the company's indicators. Through the application of the author's methodology, we arrive at the disclosure and solution of the methodological problems of the analysis. The methodological examples for the analysis of intangible assets are in the following groups: copyrights, patent rights, television and film rights, license and franchise agreements. The summary of intangible assets, according to the financial statement of the company, is considered in the presentation.
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In both a global and local context, negative processes influenced by the impending economic crisis have been observed over the past two years. Governments, in their efforts to curb these processes, are approving increasingly larger budgets to provide essential social benefits to society in the fight against the crisis. The measures outlined in these budgets, in most cases, cannot be covered by the available funds in the state treasury. To achieve their goals, the state needs resources, and these resources are generated in the form of tax revenues in the budget. Taxes are a significant source of revenue for any government and are inevitably at the core of the state's wellbeing. They are an instrument used by the government to fund public expenditures and implement fiscal policy. For taxpayers, on the other hand, this process is viewed as a burden they must bear to support the government. In Bulgaria, tax collection is often based on the principle of 'selfassessment' by the taxpayers. To regulate this process, the tax administration periodically conducts 'tax audits'. However, tax audits can be conducted not only by the tax administration. This report aims to outline the characteristic features of tax audits and determine their impact on tax collection in the budget.
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This study focuses on the significant transformations in the reporting of expenses in relation to issued insurance contracts and the requirements for their presentation in the financial statements of insurance companies. The emphasis is placed on the main changes to the presentation of expenses in the profit and loss statement, originating from the introduction of IFRS 17 “Insurance contract” in the Bulgarian insurance sector from the beginning of 2023. Research of the fundamental change for expanded requirements for differentiated prepayment of the expenses of insurance services compared to the other expenses of the insurance company was made. The application of the concept of separate presentation of the expenses of insurance services is a new moment in the financial reporting of insurers and it is expected to provide reliable information about the profitability of the insurance company, which is relevant for making economic decisions. A comparative analysis of the reporting and presentation of expenses under insurance contracts with the applied model until the entry force of IFRS 17 “Insurance contracts” was made.
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The report examines the application of accounting standards for taxation in Bulgaria. It analyzes the need for accounting information for determining tax rights and obligations. Emphasis is placed on the significance of accounting policies for tax planning. The provisions of the tax laws, which prove the importance of the accounting standards, are systematized. The results of a study for the instructions and the opinions of the National Revenue Agency to establish the references to accounting are presented.
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