11Mar
Zeszyt Naukowy (50)
We kindly invite you to read the latest edition of our Scientific Journal. The current issue includes texts concerning management and accounting. They were prepared by both lecturers and students.
11Mar
We kindly invite you to read the latest edition of our Scientific Journal. The current issue includes texts concerning management and accounting. They were prepared by both lecturers and students.
The article presents an example of the cooperation of business with a college which is a reply to the current economic demand regarding the development of high quality human capital. It discusses the arguments that justify such cooperation and presents its possible forms. The selected example, a pioneering case in the country, shows the functioning of the business-university cooperation together with its assumptions and results on both sides.
The article presents the issue of the impact of changes in PIT, particularly of the exemption from the tax of persons under 26 years of age and the decrease of the lower threshold from 18 to 17%. The changes do not only affect the state budget but also the budgets of local government entities. The presented analysis of revenues and expenditure in draft budgets for 2020 with the comparison with the figures from previous years was conducted for some of the Polish biggest cities with county rights. The author analyzed the revenues from PIT in absolute terms and as percentage of total revenues as well as absolute assets-related expenditure and assets-related expenditure as percentage of total expenditure. The objective was either to confirm or reject the thesis that the above exemptions resulted in the reduction of investments. However, apart from working on figures, one should remember about the complexity of budgets and various factors that have an impact on them; only then can the conc
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