Current Issue

Zeszyt Naukowy (69)

Edition: 2025
Articles count: 5

We kindly invite you to read the latest issue of the Scientific Journal of the School of Banking and Management, which contains interesting articles on current issues in the field of management and finance.

1. ANALYSIS OF PREFERENCES AND BEHAVIORS OF GENERATION Z CONSUMERS IN THE POLISH LUXURY GOODS MARKET

Aleksandra Krzywicka

The aim of the article is to present the characteristics of preferences and behaviors of Generation Z consumers in the Polish luxury goods market. Generation Z shows preferences that differ significantly from those of earlier generations – young consumers place greater emphasis on authenticity and brand ethics, seek unique values (such as personalization and limited editions), and increasingly prioritize luxury experiences (travel, lifestyle) over the possession of material goods. Their purchasing behavior is marked by a high level of digitalization, with social media and the internet playing a significant role in the decision-making process. They value convenience and seamless shopping experiences, expect high-quality customer service and instant access to information, while also displaying low brand loyalty and strong susceptibility to online trends. These young consumers are highly demanding – they reward brands that align with their values and show authenticity but are quick to abandon those that fail to meet their expectations. In the Polish luxury market, Generation Z is emerging as a key segment that causes a transformation in business strategies, from communication methods (including a strong social media presence and value-driven storytelling) to product offerings (such as sustainable development and new forms of luxury experiences). Generation Z is already shaping trends in the luxury segment in Poland, and its influence is expected to grow in the coming years. Understanding the preferences and behaviors of this group is therefore essential for luxury brands, as it enables the adaptation of marketing and product strategies to meet the expectations of younger consumers.

2. CADASTRAL TAX IN POLAND – HISTORY, CHANGES AND CHALLENGES

Małgorzata Baś-Mazur

Cadastral tax is a real estate taxation system in which the tax depends on the property value. The property, agricultural and forest taxes that are currently in force in Poland would be replaced by an ad valorem tax. The article discusses the history, essence, and the characteristic features of the cadastral tax. The real estate tax system currently in force in Poland is presented. Necessary actions that should be taken to the taxation system are discussed. Advantages and disadvantages of introducing an ad valorem tax are presented.

3. TRANSFORMATION OF HUMAN RESOURCES MANAGEMENT IN THE ERA OF DIGITAL ENTREPRENEURSHIP

Magdalena Kowalska-Musiał, Ph.D., Aneta Ziółkowska, Ph.D.

Digital transformation, the rise of the gig economy and crowdsourcing significantly impact modern human resource management. Organizations must adapt their recruitment strategies, incentive systems, and virtual team management approaches to new work realities. The gig economy promotes flexible employment models that replace traditional long-term collaboration structures. Crowdsourcing has become a tool for knowledge acquisition and problem-solving in a distributed work model. Companies use recruitment and recommendation platforms to select candidates and engage communities in innovative projects. Modern technologies, such as artificial intelligence (AI) and big data, play a crucial role in optimizing HR processes. AI supports candidate and employee data analysis, accelerates recruitment, and automates onboarding processes. In conclusion, the dynamic changes in the work environment require flexible HR strategies adapted to digital reality. Companies that effectively implement new employment models and leverage technology in workforce management can gain a competitive advantage in the market.