This study provides a comparative analysis of the economic growth paths of Ukraine and Poland from a growth‑model perspective and determines how to calibrate Ukraine’s growth model to converge with Poland’s booming economy. The methodology comprises an approach to operationalizing growth models for GDP growth decomposition into “import‑adjusted” de...
This article describes the diet catering service (delivering ready-made meals to customers’ homes or work in a selected period) as an example of rationalization and professionalization of diet. The article is based on the results of interviews conducted with 15 users of dietetic catering from Poland, conducted between 2021 and 2023. The aim of the ...
The article focuses on the 1918–1920 service in the Ukrainian Galician Army (UHA) of ethnic Poles and representatives of other nationalities who were born in the territory of today’s Poland. UHA was the armed forces of the West Ukrainian People’s Republic (Ukrainian abbreviation – ZUNR), which in the years 1918–1919 fought against the Polish army f...
This paper deals with the Brazil-Poland double tax convention for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance, signed on 20th September, 2022, in the context of contemporary Brazil’s and Poland’s tax treaty policy and practice. The Author analyses its main features in comparison...
The aim of this paper is to analyze an exemption addressed to visiting teachers and researchers included in Art. 21 of the Agreement between the Republic of Poland and the Federative Republic of Brazil for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance signed in New York on 20 Sept...
The paper deals with the analysis of the legal aspects of the principal purpose test rule (PPT-Rule) and the general anti-abuse rules contained in the Brazil-Poland Double Tax Convention concluded on 20th September, 2022, in the light of Brazil’s international tax treaty policy and practice. The Authors discuss issues related to the interaction bet...
The subject of the article is the comparison of the legal situation of LGBT+ people in Poland and Spain. Although both countries are members of the European Union, the legal situation in both countries is completely different. Spain is recognized as one of the most culturally liberal and LGBT-friendly countries in the world, and LGBT+ culture has p...
The purpose of the study is to determine the impact of inflation, markups and wages on changes in the profitability of enterprises in Poland from 2008 to 2023, considering the effects in the short, medium and long term.Methodology refers to the impact of CPI, markups and wages on changes in gross turnover profitability rates (GTPR) that were assess...
Birutė Jonuškaitė, a Lithuanian writer born and raised in Sejny/Seinai [Polish/Lithuanian] County, Poland, became one of the most consistent storytellers of genuine cross-national relations in Lithuanian literature. In all her novels, the writer, who settled in Vilnius after her studies at Vilnius University, tells stories about the life of the Lit...
Foreign direct investment (FDI) is widely analysed in the academic literature. The available definitions and classifications describe the phenomenon on many levels, but the available statistical data often need to harmonise with the theoretical approach. This makes a detailed analysis of the actual processes difficult, if possible. Dynamic economic...
