COMMERCIAL SCIENCE AND EDUCATION
ТЪРГОВСКОТО ЗНАНИЕ И ОБРАЗОВАНИЕ
Keywords: Trade; Commerce; Education; Science
More...Keywords: Trade; Commerce; Education; Science
More...Keywords: experiential marketing; customer experiences; customer experience management; customer experience strategy
The conceptual framework of consumer experience strategy in retail business from the perspective of experiential marketing is under consideration. The prerequisites for the emergence of this concept, the essence and various aspects of the consumer experience, as well as the peculiarities of the management of experiences in retailing are clarified. The steps involved in constructing and implementing a customer experience strategy in commercial organizations are reviewed. Some theoretical and practical difficulties, barriers and challenges regarding the creation and implementation of the customer experience strategy are indicated.
More...Keywords: organizational capital; intellectual capital; competitive advantages; retail; digitalization
In the process of digitization of the economy and society, information and knowledge are becoming increasingly significant economic assets. Digital transformation is altering the way businesses function and compete. Intellectual capital, particularly the organizational capital of a company, represents carriers of knowledge, skills, experience, innovations, and technologies that can be utilized to create value and competitive advantages. The present publication aims to characterize the role of organizational capital in a commercial firm and uncover the potential of its elements to create opportunities and generate competitive advantages in the context of digitization.
More...Keywords: International trade; digitalization; related industries; technology; supporting industries
As digitalization increases its impact on various industries, it is of great importance to discuss how it will affect the future role of human beings. Thus, the digitalization and humanization of processes in international trade should be analyzed in detail. The purpose of the paper is to review and analyze the challenges in digitalization and humanization of all the processes in international trade. It is interesting to review the supporting and related industries that are affected by the high speed of digitalization.
More...Keywords: Silkroads; Buddhist monks; historical narration; state-centered depiction; tributary trade; sociology of science; inculturation; history of everyday life
The purpose of this paper is to present a preliminary deductive-nomological model of the scientific approach towards the topic of the mutual relation of the international trade and peregrination routes of early Koreans up until 10th century. Due to the post-war processes within the Korean academia both of the above systems (religious and commercial) were strongly linked within the historical narration with the power of states and ruling elites. To some extent it was done because of the sample bias within the written records, some of the reasons lie within the sociological and philosophical dimension of Korean scholarship. In recent years a paradigm shift took place that allowed to conduct less state-oriented approach; this process is depicted within three chapters of the paper. Firstly, international trade net is scrutinized. Secondly, a plethora of religious – mostly Buddhist – travel patterns is presented. Lastly, a new perspective on the development of the future research on trade-religion relation with the use on the new set of methods and sources is suggested.
More...Keywords: Hyecho; India in the 8th century; journey account
The paper’s aim is to reconstruct the image of Indian civilization in the first half of the 8th century, in "Memoirs on the Peregrination to the Five Kingdoms of India" by Hyecho (approx. 700–780 or 704–787), the first account of India written by a Korean. The source basis for the present study was the annotated English translation of Hyecho’s work. Its examination shows that it is not merely a document of a pilgrimage to Buddhist holy places, rather it provides observations about the various regions through which Hyecho travelled, captures perfectly the complicated political divisions of the Indian Subcontinent, the internal struggles between kingdoms and external threats, but most of all, provides detailed descriptions of regional differences in terms of natural conditions, wealth, military strength, language, laws, food, clothing, customs, animal breeding, produced goods, and climate.
More...Keywords: secret royal inspector; Pak Mun-su; Chŏson civil officials; Ch’unhyang-chŏn
The subject of this paper – so called Secret Inspectors (amhaeng ŏsa, 암행 어사, 暗 行 御史) – were a special rank of clerk appointed during the reign of Chŏson dynasty (Chŏson wangjo, 조선 왕조, 朝鮮 王朝; 1392–1910). They were to supervise members of the state administration, appointed to posts in the provinces, detect possible abuses against the civilian population, and conduct investigations in the event of suspected corruption. Due to their prerogatives, they were perceived by simple people as quasi-heroes, standing up for the lowly, defenseless people. This article discusses the process of mythologization of the figures of officials appointed to the position and the functions they performed.
More...Keywords: travel; poetry kasa; Korean literature; kwan’yu kasa; sahaeng kasa; yubae kasa; Manŏnsa; Chŏng Chŏ’l; Hong Sun-hak; Kim In-gyŏm
The main subject of research is travel theme described on the example of the classical Korean narrative poetry called kasa. This poetry represents one of three main genres that flourished in Chosŏn state (1392–1910) and was created by officials and scholars who used the form of kasa to describe their own experiences of the journey. The great popularity of kasa among social and intellectual elite resulted in developing various artistic solutions and, eventually, in evolving an autonomous type of kasa called kihaeng kasa (“travel kasa”) that enriched the literary heritage of Korean medieval “travel literature” (kihaeng munhak). The long form of kasa, which is the most distinct characteristic of this literary genre, served many different purposes. It enabled its authors to express their own personal emotions, present their aesthetic view and philosophical reflection, manifest their political convictions or simply give an account of travel events submitted to the royal court after the journey. Different motivations of Korean authors resulted in wide variety of literary solutions of kasa, which is the main subject of this research. Its goal is to distinguish main trends developed within kasa, to describe their artistic features and discuss the literary picture of travel presented in selected examples of kasa poetry works.
More...Keywords: Korean literature; Na Hye-sŏk; travel; metaphor; self-awakening; self-realization
A journey in the work of Na Hye-sŏk – a painter, writer, columnist, feminist, independence activist, and outstanding representative of the Korean “new women” movement during the colonial period – acquires a special metaphorical meaning as a search for a path to personal freedom and self-realization. The article describes the theme of travel as a means of self-awakening and liberating women from the oppressive constraints of Confucian patriarchal relationships. Numerous trips and stays abroad had a huge impact on the personal development and self-determination of the writer. They were reflected in the diverse work of Na Hye-sŏk, in her stories, journalism and memoirs.
More...Keywords: North Korean defectors; South Korean cinema; Sunshine policy; reunification movies; refugee movies
The North Korean defectors are still not accepted by the South Korean society. According to recent studies, the defectors earn less, face discrimination and are more prone to suicide than an average South Korean. The negative stereotypes are also present in the South Korean cinema: the defectors are often portrayed as betrayers, criminals who run away from Democratic People’s Republic of Korea (DPRK) or as communist spies. However, presenting defectors’ personal stories is limited. Two movies have been selected: "Crossing" (2008) and "Journals of Musan" (2010) to analyze the strategies used by the North Korean refugees to adjust to a new environment, and to examine the way this process is presented. I argue that both films are a challenge for the South Korean audience as the fatalistic message they convey is a reminder of a still poor situation of the DPRK defectors in South Korea.
More...Keywords: podatek od wartości dodanej;luka VAT;karuzela podatkowa;pandemia COVID-19;
Purpose: The purpose of the chapter is to examine the fiscal significance of VAT in Poland and other European Union (EU) countries and to demonstrate its role in balancing public finances of these countries. Then, estimates of the tax gap in 2019 and 2020 (for the EU) and additionally in 2021 and 2022 (for Poland) were presented, while an attempt was made to identify the impact of the COVID-19 pandemic on its level. Design/methodology/approach: The chapter consists of three points. The first section presents the fiscal significance and role of VAT in EU countries. The subject of the second point is the characteristics of the VAT gap in EU countries and an attempt to demonstrate the impact of the COVID-19 pandemic on its amount, while the third point presents estimates of the VAT gap for Poland in 2021 and indicates the implemented initiatives that contributed to its significant reduction. Findings: The National Revenue Administration (KAS) successfully uses the opportunities created by the development of the digital economy in order to improve its functioning. The period of a very strong decrease in the VAT gap in Poland occurred in 2016 and 2017. Poland approached the EU average in terms of this size. During this period, the Ministry of Finance introduced many legislative, systemic and organizational measures aimed at increasing the degree of fulfillment of VAT obligations. The sealing and streamlining solutions implemented at that time and in the following years proved to be resistant to the epidemic crisis, because even then – under the conditions of restrictions in the functioning of KAS – they allowed to maintain the downward trend of the VAT gap.
More...Keywords: oszustwa podatkowe;oszustwa VAT;znikający przedsiębiorca;broker;MTIC;karuzela podatkowa;wewnątrzwspólnotowa dostawa towarów;wewnątrzwspólnotowe nabycie towarów;uchylanie się od opodatkowania;podatnik;
Purpose: The purpose of the chapter is to present the subject of VAT fraud, with particular em-phasis on MTIC fraud, and to present the evolution of fraud over the years. Discussion of fraudpatterns, fraud participants, goods used in VAT fraud as well as tax fraud mechanisms will allowto understand both the changes that occur in VAT fraud and why VAT fraud is still a challenge forEU Member States.Design/methodology/approach: To achieve the purpose, the opinions of tax law experts, informationprovided by the Ministry of Finance and the National Revenue Administration, published documentsof the European Commission and organizations dealing with detecting and combating VAT fraudwere used. The chapter was also based on the case law of the Court of Justice of the European Union(CJEU) and national administrative courts.Findings: Based on the analysis, it can be concluded that VAT fraud, in particular MTIC fraud, stilloccurs and has a significant impact on the VAT gap. Criminals organizing VAT fraud modify boththe fraud schemes and the goods or the number of participants in the crime fraud. Knowledge aboutVAT fraud and its evolution is useful not only for the National Revenue Administration but also forhonest taxpayers who want to avoid being involved participating in a fraud.
More...Keywords: oszustwa VAT;ryzyko podatkowe;pandemia COVID-19;należyta staranność w zakresie VAT;
Purpose: The purpose of this chapter is to analyse the risk resulted from COVID-19 pandemic, the increase of the risk for the entrepreneurs concerning unconscious participation in tax fraud. This chapter pictures the difficulties taxpayers have faced and in which areas entrepreneurs should pay extra caution when participating in business transactions. This will enable to illustrate the problems taxpayers faced during the COVID-19 pandemic. Design/methodology/approach: Analysis based on the author’s experience, theses based on decisions of administrative courts, data published by the Ministry of Finance and publications concerning of the COVID-19 pandemic. Findings: The analysis showed that the COVID-19 pandemic relevantly influenced the risk of the entrepreneur’s unwitting participation in tax fraud. The pandemic increases the interest in illegal activities aimed at rapid profit, caused by emerging “opportunity”, the occurrence of new conditions. At the same time, it significantly hindered the verification processes of contractors. It is more difficult for an entrepreneur to demonstrate due diligence than in the previous period. For this reason, entrepreneurs should be particularly careful in economic transactions, especially those concluded with new contractors.
More...Keywords: podatek VAT;e-handel;cyfryzacja;gospodarka cyfrowa;oszustwa VAT;uchylanie się od opodatkowania;transakcje transgraniczne;
Purpose: The purpose of this study is to outline the specifics of VAT taxation in the e-commerce sector and to present the legislative measures implemented by both Poland and the EU in order to reduce the tax gap in this area. Design/methodology/approach: The authors analyse the recent changes in the field of EU and national law aimed at counteracting VAT fraud in the area of new distributions channels of goods and services. The authors present new legal solutions, especially those addressed to online platforms, and examine their impact on the e-commerce market. The effectiveness of legal solutions is illustrated by data and statistics provided by the National Revenue Administration. Findings: Statistical data prove the effectiveness of the adopted legislative changes. Not with standing above the EU Commission’s new legislative proposals are presented and aimed at more effective transparence and compliance in this sector.
More...Keywords: przestępczość zorganizowana;oszustwa podatkowe;przestępstwa VAT;prawo karne;
Purpose: The purpose of this research is to describe and elucidate the legal provisions related to Value Added Tax (VAT) crimes. Simultaneously, this study aims to delve deep into the realm of tax-related crimes, illuminating the different forms, their implications, and the impacts they bear. A critical component of this chapter will be devoted to the liability of the perpetrators in such crimes and the legal repercussions. By undertaking this, this chapter seeks to provide an understanding of VAT’s legal landscape, the challenges posed by tax crimes, and the mechanisms in place to ensure accountability and justice. Design/methodology/approach: In this chapter several approaches will be integrated. First, the dogmatic and legal analysis will be employed. This involves an examination of legal texts and statutes to derive established legal norms and principles. It ensures that this chapter remains rooted in the foundational legal doctrines and interpretations. Second, the theoretical and legal method will be used to provide an analytical framework. Through this method it is possible to insight theoretical underpinnings of the legal provisions in question. Findings: Several findings have emerged in this chapter. There is a detailed delineation within Polish criminal regulations that pertains to offenses and Value Added Tax crimes. This distinction allows for a better understanding of illegal activity of the criminals, starting from straight forward VAT omissions, to more serious crimes that may directly or indirectly pertain to VAT. Additionally, Polish fiscal regulations came to the fore. Their structure not only defines tax obligations but also emphasizes the importance and repercussions of non-adherence. What is more, the research brought into sharp focus the mechanisms by which liability is determined in the context of VAT-related crimes. Polish legal stipulations make anuanced distinction when determining accountability, especially concerning petty crimes versus more serious tax crimes. This distinction ensures that punishments for criminals committing VAT-crimes are not only meted out but are also proportionate to the nature and severity of the offense.
More...Keywords: luka VAT;uchylanie się od opodatkowania;oszustwa VAT;doradztwo podatkowe;administracja podatkowa;
Purpose: The purpose of this chapter is to review and evaluate actions taken to reduce the VAT gap. Design/methodology/approach: The review of actions was conducted taking into account the various causes of the gap, including the carousel frauds in particular, but also the abuse of the subjective exemption, the unregistered sales to consumers, the consumer imports of goods ordered online, the electronic services provided by entrepreneurs located in third countries, the illegal application of a reduced tax rate and smuggling. Findings: The actions taken by public authorities to reduce the VAT gap show that in Poland in recent years much has been done to effectively reduce the range of the gap. Among the measures taken were: educational campaigns, creation of public taxpayer registers to verify current and potential contractors, the introduction of split payment method, increased sanctions for the VAT frauds, including those imposed on tax representative, the abandonment of the exemption for imports of low-value goods and the obligation to recognize such imports through so-called electronic interfaces, and the change of quarterly reports to monthly for taxpayers starting their business. Many actions involve new technologies, such as issuing structured electronic invoices, recording sales to consumers on online cash registers, the obligation to provide consumers with the opportunity to make cashless transactions, and the mandatory submission of monthly VAT settlement reports electronically. Digitalisation causes a significant increase in the scope of data at the disposal of the tax administration as well as acceleration of their circulation. Both changes assisted by the centralization of tax administration and the use of artificial intelligence significantly hinder tax frauds.
More...Keywords: należyta staranność;podatnik;cyfryzacja;organy podatkowe;oszustwa VAT;pandemia COVID-19;
Purpose: The purpose of this chapter is to present the possibilities of using IT tools and databases by a taxpayer exercising due diligence. The most important circumstances that will be taken into account by tax officials in the assessment of entrepreneurs’ activities in VAT settlements are presented in the document Methodology for assessing due diligence by buyers of goods in domestic transactions, which is why this document is presented in this chapter. Selected IT tools and databases are also discussed useful in verifying contractors and transactions. Design/methodology/approach: To achieve the purpose, the documents published by the Ministry of Finance was used. In addition, information available on the Internet about search engines and databases was used. Information obtained during various meetings and trainings with taxpayers was also used. Findings: Based on the analysis, it can be concluded that the taxpayer can verify the contractor and partly the transaction using publicly available databases and IT tools. For a taxpayer who wants to exercise due diligence, it is useful to know the Methodology and know about the available sources of information and how to use them.
More...Keywords: wzajemna pomoc administracyjna państw członkowskich UE;zwalczanie oszustw VAT;oszustwa VAT;narzędzia współpracy międzynarodowej;
Purpose: The purpose of the chapter is to identify and present the rules of administrative assistance between EU Member States in the field of VAT aimed at combating fraud. Administrative assistance instruments such as automatic exchange of information, information exchange on request, information exchange without prior request, Eurofisc network, Multilateral Controls (MLC) and Presence in Administrative Offices and Participation in Administrative Enquiries (PAOE) were characterised and compared. Finally, the challenges faced by the tax administrations of EU Member States in the combating fraud were presented. Design/methodology/approach: To achieve the purpose, an analysis of legal acts was used, including in particular Council Regulation (EU) No. 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of Value Added Tax as well as the documents published by the European Commission and issued internal by Supreme Audit Office (Najwyższa Izba Kontroli, NIK). Findings: Based on the analysis, it can be concluded that close cooperation between administrations is of great importance for the efficiency of the tax authorities of all EU Member States. The exchange of information between Member States should mainly be based on joint analysis of information and joint direct actions. Such an innovative approach will enable full use of the anti-fraud tools available within the European Union and, consequently, will contribute to faster elimination of VAT fraud. Cooperation between countries using the tools described in this chapter is the most appropriate way to combat cross-border VAT fraud.
More...Keywords: digitalization; humanization; economics; commerce; key competences; cognitive skills
The report presents major issues related to the education in the field of economics and commerce. In today's highly dynamic, competitive and uncertain environment, universities are faced with a responsible and difficult task – to educate. Humanization is an integral part of education, and digitalization is currently the accelerator of most innovations in it. In this context, there are many challenges related to the formation of knowledge and skills mainly cognitive, including digital and socio-behavioral, necessary for personal realization.
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