Vol. 130 (2024)

View Vol. 130 (2024)

Co-financed by the Ministry of Education and Science, Republic of Poland.

Co-financed by the Faculty of Law and Administration and the Faculty of Economics and Sociology, University of Lodz.

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Published: 2024-03-26

ARTICLES - THE LAW

  • Inheriting access to a social network account

    Eimantas Kadys
    9-27
    DOI: https://doi.org/10.26485/SPE/2024/130/1

  • Few remarks on EU transfer pricing Directive proposal

    Krzysztof Lipka
    29-45
    DOI: https://doi.org/10.26485/SPE/2024/130/2

  • “Staff shortages” in the National Revenue Administration – selected consequences

    Ireneusz Nowak
    47-81
    DOI: https://doi.org/10.26485/SPE/2024/130/3

  • Bardzo ważny suplement! O monografii Emmy Southon, Wszystkie trupy prowadzą do Rzymu. Kryminalne zagadki starożytnych, HI:STORY, Kraków 2023, ss. 461. ISBN: 978-83-813-5309-0

    Maciej Jońca
    83-94
    DOI: https://doi.org/10.26485/SPE/2024/130/4

ARTICLES - THE ECONOMICS

  • The impact of legislative regulation on VAT revenues in Poland: An empirical analysis 2005–2022

    Robert Kelm, Szymon Fabiański
    97-126
    DOI: https://doi.org/10.26485/SPE/2024/130/5

  • Are non-cash payments the solution to limit the size of the shadow economy?

    Anna Kowal-Pawul , Wojciech Lichota
    127-143
    DOI: https://doi.org/10.26485/SPE/2024/130/6

  • The level of optimism of individual investors and stock market analysts

    Michał Radke, Jacek Radke
    145-166
    DOI: https://doi.org/10.26485/SPE/2024/130/7