Latest Communications of International Proceedings articles

The main motive of this article was the inclusion of the Russian Federation on February 14, 2023, in the EU list of non-cooperative jurisdictions for tax purposes in context of tax implications for Polish companies conducting business in Russian Federation. Polish tax regulations do not…

Assessing women's access to employment is not a simple task. This requires the use of measurement tools to provide a vision of the level of access to the job market. Although most of these tools are statistical indicators, they do not take into account the…

The article is a continuation of original international research conducted in 2017 and 2020 among young people, management students in Poland and Portugal. Both countries are characterized by mass emigration among young, educated people. The most important reasons for leaving the country are economic reasons.…

The possibilities of monetary and fiscal regulation are actively used today to create conditions for establishing the desired macroeconomic proportions or macroeconomic equilibrium. To obtain feedback on the effectiveness of monetary and fiscal interaction, as well as on deviations in the macroeconomic environment, it would…

The aim of this work is to analyze the functioning of public transport in the economic aspect, which will be carried out on the example of the city of Krakow. At the beginning of the work, public transport was described as the basis for sustainable…

Gold and crude oil are classified as raw materials. The shaping of their prices results, on the one hand, from their use in the economy, and, on the other, from the investment demand for these assets. The purpose of this article is to indicate the…

of the composite packaging is 0.118 kg CO2 eq compared to 0.169 kg CO2 eq for the plastic packaging. Both sets of results demonstrate that the composite packaging generates approximately 30% less greenhouse gas emissions than the plastic packaging. In the context of the growing…

The available literature on the subject emphasizes that green transport based on the idea of electromobility is an inevitable process. The Electromobility Development Program is to become one of the pillars of the Plan for responsible economic development of each country. Its effect is to…

This study examines the fiscal implications of tobacco taxation in European Union (EU) nations, focusing on its impact on budgetary revenue. Utilizing official reports from the European Commission and the World Health Organization (WHO), the empirical analysis reveals that higher excise taxes on tobacco significantly…

The aim of the article is to analyze changes in the scope of personal income tax introduced by the "Polish Deal" tax reform and assess the impact of these changes on the tax burden of sole proprietorships using the example of a selected company. The…