In addition to salaries, many employees receive non-salary benefits. The issue of
recognition of these benefits for the purpose of the personal income tax presented
inconsistencies between the judiciary and the tax authorities until the judgment of the
Constitutional Tribunal. Due to the lack of a uniform treatment of non-salary benefits, each
time employers were forced to decide whether to reduce the employee’s income by the
amount of the personal income tax payment for non-salary benefits.
This article attempts to verify how the judgment of the Constitutional Tribunal dated
July 8, 2014 (nb 7/13) influenced the interpretation of the administrative courts and the
tax authorities regarding the recognition of tax-free treatment of the non-salary benefits.
The purpose of this article is also to try to answer the question: what are the non-salary
benefits and which of them are subject to taxation? Do they non-salary benefits include:
participation in training, integration events, purchase of medical packages?
This article points to the changes that have taken place as a result of the Constitutional
Tribunal’s ruling by showing the interpretation of the administrative courts and tax
authorities before July 8, 2014, and describes today’s landscape in the area of tax treatment
of non-salary benefits.

The following article is an attempt to give an answer to the question about, whether and how an entrepreneur, by making a car available to an employee, which is previously leased, is entitled to a full deduction of input Value added tax (VAT) on any related expenses. The jurisdiction on this issue is not uniform and the interpretation of article 86a sec. 1 Act on value added tax, still poses many problems. The examples of the sentences in the article, clearly and concisely define, what legal premises the entrepreneur must fulfil in order to benefit from the right to deduct VAT. By analysing them over the past few years it may also be observed that the case law does not go in the direction the entrepreneurs are expecting, so they will have to be patient and count on the Court’s favour.

This article refers to the latest regulation covering the administrative monetary penalty under the Code of Administrative Proceeding. The author presents an evolution of the idea of this sanction in the Constitutional Tribunal case-law and analyses whether the legislator has taken into account the suggestions of judicature and doctrine in which a new regulation concerning the shape of this sanction and the principles of its imposition. The analysis is conducted by examining selected elements of the administrative monetary penalty in the Constitutional Tribunal and administrative courts case-law. The author also interprets an adopted solution from criminal law. The final part of the article contains de lege ferenda conclusions and a summary of performed analysis.

The body of research on the market orientation used most representative samples from
post-communist country – Poland and its small-medium enterprises sector. According
to the literature review, very few studies have been conducted about effect of turbulent
environment in home country and internationalisation of SMEs. Additionally, previous
studies from developed countries might not be applicable to post-socialists countries,
whereas entrepreneurs differ with their entrepreneurial attitudes. The research is
integrative and focuses on the role of environmental turbulence caused by recent political
swift in Poland. Study also focus on governmental support programmes. This study
employs semi-structured interviews to gain understanding of the phenomenon. The study
also benefited from input from the different Polish sectors (IT, healthcare, construction,
technology), whereas sample is chosen by the most varied companies as well as leaders
from the sectors in order to gain additional insights.

This paper examines the role of the media during the terrorist attacks on 11th September 2001 on the World Trade Center. It focuses on television news in the USA, which has been reporting tragedies since September 11. The article describes the influence the media had on society and how it garnered public support for a policy against terrorists. This evaluation bases on a number of surveys and a comparison of similar situations prior to 9/11. The paper shows that there is a fine line between the good and bad side of the media. It reveals that TV news presents too many violent images and proves that sometimes consequences cannot be so easily simplified. Americans suffer from mental illnesses because of these images. This proves that the media has serious advantages but disadvantages too. The paper gives data and figures which help us understand why spending a lot of time watching TV news can cause health problems.

The main purpose of this article is to find out if there is a correlation between the announcement of the stock split and the market price. This analysis comprises 76 stock splits from Warsaw Stock Exchange which took place between 2011 and 2016. In this study the Market Model was used, and the deviations from the norm were shown as abnormal rates of return and cumulated abnormal rates of return. The differences of the rates of return are characterized by statistical significance.

Aviation is one of the fastest growing branches of transport. Its special development can be observed in Asia. Despite that aviation is global, its detailed specificity in Asia is different than in Europe. The comparison of the aviation market in Asia and Europe allows not only learning differences between the two markets but also shows similarities and opportunities for better regional communication. The work discusses the concepts of transport accessibility, measures of effectiveness and competitiveness of the offer of connections between air carriers and between airports. Moreover work discusses also new orders of planes and new concepts of air connections. The work also touched problem of size of used aircraft, frequency of connections, and the impact of low-cost airlines on the quality and prices of connections on both continents. In this work, we will find out that both markets, although seemingly similar, differ greatly but the main link between them is competitiveness.

This work examines the consequences of the January Effect on the world advanced emerging markets such as the Johannesburg Stock Exchange. The status of the advancement of South Africa has changed significantly during the analysed period. The examination is based on past research conclusions, empirical studies and the calculations of stock returns over the period of the last twenty years. The evidences gathered in this study examine the seasonality effect, measuring mainly the well-known January Effect using various statistical analysis tools. The results support or deny the existence of a calendar anomaly marked by excessive returns on the market at the beginning of a year. The existence of these anomalies on financial markets often delivers contradictory results for many developed or developing countries. Nowadays, many research papers reflect the lack of analysis of this seasonality on the world advanced emerging markets such as the Johannesburg Stock Exchange.

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.

The Gambling Act of 19 November 2009 envisages administrative sanctions for entities operating in the field of gambling organized without a concession and for their participants. According to to the Act, a financial penalty may apply to persons acting as managers of slot machine games outside a casino.
The aforementioned Act does not however define the term of the manager of a slot machine game and yet the legislator uses this term i.a. in the provisions regarding the rules of liability. There are therefore many doubts on which entities a fine may be imposed, in particular taking into account the heterogeneous case-law and different interpretations of customs and tax supervisory authorities.
By means of a formal and dogmatic analysis of law, the author presents the most frequently criteria for recognizing a particular entity as manager of games of slot machines outside the casino to determine what entity the administrative and criminal penalty may be imposed on. In the opinion of the author, the issues raised in this paper are very important. She claims that the issues of responsibility shall be clear, understandable and do not lead to extension of t sanctions resulting from the provisions to entities not involved in gambling activities.

Recently, online platforms, such as Uber, Bolt, Free now, have revolutionised the transport services market. They broke the existing linear structure between driver and passenger becoming the third element on the way to enter into a contrach, sometimes in a far-reaching way interfering with the content of the legal act, the way the parties communicate or the amount of information they obtain about each other.
This article examines the legal status of online platforms within the framework of a triangular model of legal relations on the example of platforms involved in the conclusion of transport contracts. In particular, an attempt was made to answer the question whether it is possibile to assign to the operator of the online platform liability for non-performance or improper performance of an obligation which arised with the participation of the platform, and if so, under what conditions and circumstances may result in exemption from such liability. The resolution of this issue is crucial to the effectiveness of the redress and the exercise of rights by the contracting parties.
In order to find a solution to these problems, the author has analysed national and EU legal acts, judicature (e.g. the judgment of the Court (Grand Chamber) of 20 December 2017 in case C-434/15) and regulations of leading online platforms associating drivers and passengers.

The article is devoted to the topic of protecting the rights of a foreign employee who works illegally in Poland. The thesis of the article is the ineffectiveness of current legal instruments. A foreigner is often forced to take up illegal employment, which is why it is necessary to examine the conditions and causes of this phenomenon. It seems that the underestimation of the significance of this phenomenon by state authorities and the lack of an adequate response by the legislator have a key impact on this.
To examine this issue, a survey was conducted on 50 randomly selected people, foreigners who have ever worked or are currently working illegally in Poland. On the basis of its results, the article presents the main reasons why foreigners take up illegal work, including cases of coercion, their exploitation and fraud, as well as what are the conditions of their work, namely, whether they comply with employee rights and human rights.
The analysis of the phenomenon gives grounds to believe that there is a need to strengthen the system of checking the legality of employment of foreigners. It is also necessary to consider whether Polish law should provide, as at present, fairly mild penalties for both the foreigner and the entity entrusting illegal performance of work.

The present study inquires into associative links between Labor Unionization, Salary Gap and Productivity. It was used an unbalanced dataset of the most capitalized companies for the research to be made. One of the main purpose of trade unions creation is to lower the salary gap within the business entity. As well as provide security and stability for workers. We explained this aspect not only through empirical analysis but also relying on the review of psychological literature about the needs of workers and people in general. Our empirical analysis demonstrates the higher the trade union representation, the lower the salary gap. Such findings may be explained by ‘tournament theory’. As it seems to be suitable to explain the phenomena for steep-hierarchy firms, which constitute the research sample. Finally, the employee productivity seems to be negatively associated with the trade union representation. A further inquiry into this problem seems warranted.

At a glance, compensation for harm as commonly associated with suffering of a natural person does not seem to fit the combination with a legal person. Adding to above the personal interests – which seem more like an attribute only of the human being, the topic seems to be detached from reality. Nothing could be further from the truth, since the institution of personal interests of a legal person and the consequences of the infringement are set out in art. 43 of the Civil Code (in conjunction with art. 24 of the Civil Code). The case law and doctrine views constantly try to explain what forms of an open catalogue of personal interests of a legal person can be dealt with which makes an attempt to use the claim a bit easier. I deliberately mention at this point an attempt to use the claim, because a kind of abstraction of this institution and still not many court rulings do not encourage making claims. Therefore, the aim of this article is to bring the institution of compensation for the infringement of personal interests of a legal person closer and to indicate the ways of using this claim, as well as to try to create a framework of the amount of compensation that can be obtained as a result of the trial. The above considerations are based on the analysis of the case law and doctrine views in this aspect.

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.

Over the past several years, social entrepreneurship has been recognized as one of the most powerful tools to achieve sustainable development. Since this relationship is relatively new in the literature, there is a need for deeper examination of its many dimensions. This paper aims at analysis of the current state of the phenomenon that is social entrepreneurship for sustainable innovations in terms of innovations, drivers, and measurement of its social impact. The research has been performed with a case study approach on one company, Fairphone, and resulted in demonstrating the existence of a positive relationship between a social enterprise creating sustainable innovations and achieving both a social and environmental impact. Moreover, the research allowed categorization of sustainable innovations that exist in the company, with reference to existing literature, creation an appropriate set of drivers influencing its actions (with new findings in terms of both internal and external drivers), and broad analysis of the social impact along with its measurement.

The subject matter of this article is a discussion of an error as a defect in declaration of intent and its impact. For this reason, the Author will examine concepts specified in the article 84 of Polish Civil Code and present their essence. Further, the Author enumerate conditions of an error and discuss them. For this reason it will be compere the legal terms - „legal act” and „declaration of intent”. In order to discuss this matter it is necessary to explain the difference between error – in narrow meaning – and mistake. The article discuss creating competencies which enables evading defective declaration of intent made under an error, i.e. defective declaration meeting conditions which do not render invalidity of contract ex lege. For this it is necessary to act erransa. In article it will be also indicated which are the differences of opinion in the scope of evaluation of materiality of errors, i.e. subjective and objective. Considerations shall refer to the interpretation provisions of declaration of intent. At the end it shall be made the reference to error as to the motivational sphere – in particular error as to the motives. Aforementioned conditions will be discussed and compared in doctrine and jurisdiction. The article will finish with de lege ferenda conclusions.