The dividend policy is one of the most important issues for the company’s management. Nowadays banks play a key role in the development of the country, its GDP growth and citizens’ wellbeing. The paying of dividends to the owners is directly connected with the strategy and further bank’s development, so it is important to understand the determinants of dividend payout ratio. The main goal of this research is to examine the factors influencing payment of cash dividends by banks in Poland. The database of the study consists the financial data for the period of 5 years (from 2014 to 2018) for 15 banks listed on the Warsaw Stock Exchange. The researcher used the ordinary least squares (OLS) regression model to explore the determinants of dividend payout ratio. The six regression models were considered. Profitability, size, leverage are negatively related with the dividend payout ratio. The liquidity, volume of previously paid dividends, cash flow and corporate tax are unimportant from the perspective of dividend policy by Polish banks.

On the wave of progressing globalization, international companies are deciding to offshore a part of the conducted processes outside the country. Operational or supportive activities that are not a representative role are normally relocated, but the company would not be able to function without it. This trend is also common in the banking sphere and is manifested by an increased relocation of the back office function to the newly created shared services centres. Recently, Central and Eastern Europe have become an attractive target destination for nearshoring, which is also associated with a clear growing trend of employment in service centres of banking, finance and insurance companies. Due to the high dynamics of development of the BFSI sector in Poland and the topicality of the topic, the author of the work focused primarily on characterizing this country’s market. The purpose of this article is to present offshoring banking in Poland and to attempt to identify effects of this process based on available sources and statistical data.

In the article, I will try to prove the truth of the hypothesis that the new business constitution
is far from the expectations of entrepreneurs and the theory of entrepreneurship. The legal and
comparative analysis will show that it contains minor modifications to the Act of 2 July 2004 on the
freedom of economic activity. It is even a significant recession in relation to the so-called Wilczek’s
Law, despite the fact that it was advertised as a return to liberal rules facilitating business operations.
The main limitation of changes is the Polish pension system and it must be strongly reformed for the
needs of enterprise dynamization in Poland. I would like to propose changes to this system so that
it would be conducive to the development of business and stopped the very likely bankruptcy of the
pension system, whose liabilities due to future pensions amount to nearly PLN 5 billion.