Subject and Keywords:
income tax ; the right to deduct ; research and development ; research institutions ; company car ; health care ; grants ; financial liquidity ; nonparametric methods ; innovation ; financial analysis ; Fama- French three factor model investment risk equity funds ; National Training public finance Act of employment promotion and labor market institutions ; personal goals ; forms of support ; didatical process ; the tax gap ; the European Union ; VAT ; agricultural enterprise ; higher education ; financial performance ; R & D ; economic crisis activity agriculture ; intervention works ; investment funds (FI) ; medical entities ; the principle of neutrality ; CAPM model ; internships ; agricultural ; the district labor office
This monograph takes up the prevailing and important functioning of the economy in its various dimensions and sectors, the issue of the functioning of entities and undertaking business activity in the post-crisis. Economic crises as an integral part of the business cycle periodically occura in an economy that is exposed during the period of the numerous negative phenomenon, such as the increase in unemployment, financial problems, insecurity, danger reduction of budget revenues, which is not conducive to reform the tax system, even if it could it results in long term benefits for the economy. It is about capturing a certain uniqueness of this situation and indicatea what actions have been taken both by the state legislature, and the entrepreneurs themselves, and how it affected their functioning in practice. Such a widely recognized title of the monograph allows for an interdisciplinary look from different perspectives on the indicated issues and the situation of entrepreneurs in a wide (not just legal) sense, operating in various sectors of the economy - both economic - finance and accounting, legal, tax,in which gives an expression contained in the varied development. The paper presents problems associated with the need to bring national regulations on capital buffers contained in the Act of 5 August 2015. Supervision of the financial system and crisis management in the financial system, implementing Directive of the European Parliament and of the Council 2013/36 / EU. In other words, there is a group of studies on tax issues, and within it issues both general and specific, largely resulting from the practice of using or lack of tax laws, ex: mechanism of the reverse charge VAT, Polish regulations concerning the restriction of the right to deduct input VAT related to the acquisition and operation of vehicles by taxpayers of tax on goods and services, taxation of agricultural activity, especially current issues and trends in this area, relating to the taxation of agriculture income tax. The third line of discussion in this monograph are the issues of financial management and accounting, among which, among others, are the studies on: analysis of the financial efficiency of higher education in the countries of the European Union, analysis of the financial entities of the healthcare system in the post-crisis period, the impact of the economic crisis on the liquidity of Polish agricultural companies operating in various industries, and cooperation in the post-crisis world of science and business. Besides, the Reader can also find here the characteristics of the most important ways to support entrepreneurs in the conditions of crisis and post-crisis proposed by the district labor offices.