Publisher: Wydawnictwo Uniwersytetu Łódzkiego

Acta Universitatis Lodziensis. Folia Philosophica. Ethica - Aesthetica - Practica

Acta Universitatis Lodziensis. Folia Philosophica. Ethica - Aesthetica - Practica

Frequency: 1 issues / Country: Poland

Acta Universitatis Lodziensis. Folia Philosophica jest czasopismem Instytutu Filozofii Uniwersytetu Łódzkiego. Obecnie Folia ma charakter rocznika, lecz Redakcja czyni starania, aby czasopismo ukazywało się dwa razy do roku. Naszą misją jest prezentacja i umożliwienie wymiany poglądów między osobami reprezentującymi ośrodki filozoficzne polskie i zagraniczne. Pragniemy, aby obok Autorów o uznanym dorobku swoje artykuły mogli publikować również Autorzy początkujący. Dbając w wysoki poziom merytoryczny publikowanych artykułów, nadsyłane prace oceniane są wstępnie przez Redakcję, a następnie poddawane formalnej procedurze recenzyjnej.

Prisoners' Parents. A study of experiences

Rodzice więźniów. Studium doświadczeń

Author(s): Angelika Cieślikowska-Ryczko / Language(s): Polish

Keywords: biographical research; prisoner families; parenting crisis; rehabilitation and social readaptation

This monograph is a sociopedagogical study of the experience of parents of prisoners. In analyzing the issue of family crisis in prison, I looked at the perspective of fathers and mothers of incarcerated sons. In my analysis I used the biographical method, as proposed by such researchers as Fritz Schütze or Tom Wengraf. The main aim of this study was to identify the ways in which the subjects define their own life experiences. I was interested in the process of assigning meanings to various life events. Within the obtained narrations I recognized remedial and adaptation strategies undertaken by parents of prisoners. The results of the analysis allow me to answer the question: how do family members cope with the experience of imprisonment and how do they construct their own identity in the face of this event? The study consists of three main parts. Part I is a theoretical and methodological introduction to the research context. Part II is the author's study of the problem (description of the results of the analyses devoted directly to the experiences of the parents of prisoners). Part III is a kind of summary of methodological dilemmas and the process of conducting interviews.

Praise for the golden mean, or about intermediate solutions in territorial governance

Pochwała złotego środka, czyli o rozwiązaniach pośrednich w gospodarce przestrzennej

Author(s): Mariusz E. Sokołowicz / Language(s): Polish

Keywords: rozwiązania pośrednie; złoty środek; klasa średnia; samorząd terytorialny; decentralizacja

Today, the benefits of intermediate solutions in societies and economies need to be sufficiently appreciated. When we are demanded to be the best, or every city or region has the ambition to be the biggest, the risk of overstepping the already heavily compromised growth boundaries and frustration finding vent in political tensions increases. The answer may lie in a return to a culture of the 'golden mean' and intermediate solutions (between excellence and mediocrity, wealth and poverty, centralisation and dispersion, power and freedom) as an antidote to the extremes leading to tensions and crises. Based on communities working for the commons and discussing a shared future, local governments can be a laboratory for these changes. The 'golden mean' of the title has a profound ontological, ethical, axiological and pragmatic justification. It applies to the social sciences, of which spatial management is one. The author of the monograph argues that ordinary people in their mass are the key to modern development, including the further development of local self-government. However, this requires building in society and politics a culture of acceptance of diversity as an immanent feature of the human species. To be effective, actions must be accepted by ordinary people. To be taken, they must come from them and not be imposed. They must stem from a sense of agency, even at the level of the most minor, bottom-up collective action to go from them. To foster such a sense, territorial-administrative systems should be decentralised de facto rather than de jure, and the territorial diversity of institutional arrangements, understood as multiple routes to the same goal, should be considered natural.

The academic teaching of Polish and German legal languages for specific purposes (in the light of European standards)

Akademickie nauczanie specjalistycznego polskiego i niemieckiego języka prawa do celów zawodowych (w świetle standardów europejskich)

Author(s): Lena Biedroń / Language(s): Polish

Keywords: convergence of legal regulations; academic language education in the EU; foreign language education in law faculties in Poland and Germany; glottodidactics

The widespread Europeanization of law within the European Union leads to the convergence of cultures and legal systems, the elimination of national legal distinctiveness, and the harmonisation of legal frameworks. Knowledge of only national legislation is insufficient, as the problems lawyers face often involve legal regulations of several countries. The ability to use multiple foreign languages enables future lawyers to learn about other legal systems and practice law in an international environment.European and Polish glottodidactics are adapting to the changing reality of language education. Both the European Union and the Council of Europe support the EU member states in implementing language policies consistent with the European education policy, including the selection of teaching methods and education principles. The tools created by the Council of Europe and the European Union represent an attempt to standardize European language education and provide a solid foundation for the practical teaching of foreign languages and the reflective application of innovative methods and work forms.The prepared monograph was developed in a comparative format, aligned with the assumptions of the comparative glottodidactic concept created by Przemysław Gębal. The comparison of the systems of academic language education in Poland and Germany, in light of contemporary European language education standards, enabled detailed understanding of common elements and a series of differences in the language education of future lawyers. Examining language education experiences of law programmes at selected German universities and comparing them with the law faculties of three Polish universities encourages deeper reflection on effective methods of educating law students and the search for innovative didactic-methodological solutions.Given the close proximity of Poland and Germany and their economic cooperation, the analysis of language education programs in Germany and Poland may bring tangible benefits for the transfer of glottodidactic thought.

Design for eXcellence 4.0

Design for eXcellence 4.0. Projektowanie wspomagające doskonałość

Author(s): Maciej Bielecki / Language(s): Polish

Keywords: Product Design and Development; Industry 4.0; Circular Economy; DfX 4.0

The challenges facing product design and development are getting more and more interesting. On the one hand, the astonishing and ever-evolving technologies of Industry 4.0. Cyber-physical systems, additive manufacturing, the Internet of Things and the Internet of Everything, augmented and virtual reality, big data analytics, autonomous vehicles and robots, artificial intelligence, all connected by sensor networks are mandating the breaking of industrial paradigms that have been in place for years. On the other hand, the need to take into account sustainability and the circular economy, which are serious constraints in many areas of the operation of manufacturing and service companies. However, these are constraints that must be taken into account by industry if we want to continue to live safely on our planet. The monograph presented here is a systematic review of the literature on the topic of product design for excellence (DfX) in the era of the challenges presented. The book conducts a quantitative and qualitative analysis of publications on the subject of DfX. Current trends related to the field of product design and development were identified. On this basis, the author's concept of DfX 4.0 is presented, which, according to the author, can provide an excellent basis for scientific and practical discussion of the subject of design of the future. Design that, in addition to technological advances, will have to take into account the no less important issues of sustainable development and a circular economy.

English sounds in IPA transcription practice

English sounds in IPA transcription practice

Author(s): Anna Gralińska-Brawata / Language(s): English

Keywords: IPA transcription; spelling; pronunciation; English vowels and consonants

The present workbook aims to highlight the lack of correspondence between letter and sound in the English language and the many ways in which a given sound may be represented in spelling. It also offers a collection of exercises in IPA transcription on word level that are focused on individual sounds. Each sound is represented by the most common and rare spellings with example words and exceptions. Since the workbook is focused on practice rather than theoretical explanations, it is recommended as a supplementary resource to other transcription or phonetic textbooks for more advanced English learners.

Inclusion of people with disabilities – good practices in Poland after joining the EU

Inkluzja osób z niepełnosprawnością – dobre praktyki w Polsce po przystąpieniu do UE

Author(s): Dorota Kobus-Ostrowska,Maria Agnieszka Paszkowicz / Language(s): Polish

Keywords: people with disabilities; well-being; corporate social responsibility (CSR); occupational health and safety (OSH); supported employment

The monograph aims to explain the essential concepts and indicate the benefits and costs generated by using CSR in the enterprise and services supporting people with disabilities as part of supported employment. The monograph’s unique nature is reflected in its composition, which is visible both in the structure and content. The monograph consists of four chapters. The first chapter, devoted to disability, emphasizes that people with disabilities can be active in many areas of life. However, this activity is possible with the support of many people and organizations and the determination of ON. Chapter two covers corporate social responsibility; it explains the concept of CSR, emphasizing its multi-aspect nature. It also discusses CSR tools and indicates the benefits and costs of using the CSR concept. The third chapter analyzes selected ESG reporting issues, including human rights, employee health and well-being, and occupational health and safety. The fourth chapter presents the practical dimension of CSR. The authors explain the theoretical and practical aspects of supported employment in Poland.The uniqueness of the prepared monograph can be seen in its theoretical, empirical, and applied nature. This is where an attempt was made to verify the question - what good practices do employers use about disabled employees? Including the most critical problems of theory and practice in one literature, as well as identifying activities carried out in Poland that confirm the social responsibility of entrepreneurs and good practices within the framework of supported employment, is its most significant value.

Authenticity and its Vicissitudes in Polish Contemporary Prose. Self-reflection in the works of Marek Bieńczyk, Dorota Masłowska, Andrzej Stasiuk and Magdalena Tulli

Autentyczność i jej losy. Autorefleksja w twórczości Marka Bieńczyka, Doroty Masłowskiej, Andrzeja Stasiuka i Magdaleny Tulli

Author(s): Piotr Jakub Wąsowski / Language(s): Polish

Keywords: authenticity; culture of authenticity; Marek Bieńczyk; Dorota Masłowska; Andrzej Stasiuk; Magdalena Tulli

In the book Authenticity and its Vicissitudes in Polish Contemporary Prose. Self-reflection in the works of Marek Bieńczyk, Dorota Masłowska, Andrzej Stasiuk and Magdalena Tulli Piotr Jakub Wąsowski examines the prose of contemporary Polish writers in the context of the hypothesis of the existence of an era or culture of authenticity. No broader work on this subject has been written in Poland before. Four novels by contemporary Polish writers were analyzed (Tworki by Marek Bieńczyk, Wojna polsko-ruska pod flagą biało-czerwoną by Dorota Masłowska, Jadąc do Babadag by Andrzej Stasiuk and Dreams and Stones by Magdalena Tulli). The author set himself the goal of analysing in the works mentioned above the representation of the relationship between the individual and the public sphere and also, whether authenticity remains a vital and valid ideal or is it subjected to criticism or questioning.The author discussed the history of the concept of authenticity, placing particular emphasis on the works of John Jacques Rousseau. An element of consideration is the enumeration of the characteristics of authenticity in modern culture as well as the phenomena and mechanisms that affect it. The author combines the analysis of the manifestations of culture authenticity in particular with the concept of the sylleptic subject and post-memory. The author traces and analyzes topoi characteristic of authenticity, such as: escape from inauthenticity to the pre-modern world, the strict distinction between foreign, social and individual elements of spiritual life.The dissertation examines the form and extent of the influence of the culture of authenticity on contemporary Polish literature. The dissertation revealed that in a culture in which individuals are absorbed in their personality and its discovery, there is a growing role for, among other things, retrospection and nostalgia (1), criticism of the contradictions between action in the private and in the public sphere (2), the author's lack of distance from the work (3) and trauma (4). The author of the dissertation examines the indicated issues in the works of Andrzej Stasiuk (1), Dorota Maslowska (2), Magdalena Tulli (3) and Marek Bieńczyk (4).

The Sacred and Film. Darren Aronofsky’s Transcendent Cinema

The Sacred and Film. Darren Aronofsky’s Transcendent Cinema

Author(s): Marcin Kępiński / Language(s): English

Keywords: cinema; transcendence; myth; symbol; sacrum

The book about the transcendent cinema of Darren Aronofsky takes the reader on a journey through the selected filmography of this outstanding American director. A monograph devoted entirely to his extraordinary work, which among film experts and film audiences has both a group of devoted admirers and critics. A strong, even anarchist accent falls here on the type of film hero presented, living on the margins of society and consciously rejecting its normative structures. The films, as well as the literature to which the book refers, are an expression of a critical attitude towards symbolic violence and the imposition of creatively limiting cultural norms on the individual, requiring such ordering such and no other understanding and experiencing the surrounding world. An astute observer of Darren Aronofsky’s work will notice the existence of metaphysical problems in it, sometimes directly directed towards religious issues. We can call this kind of cinema transcendent. This cinema is only seemingly pessimistic in its meaning. It is worth looking for mythical stories to try to hear and understand what they have to offer us. It is worth turning to transcendence and trying to express the inexpressible, also in the art of film, as does Darren Aronofsky, who wants to be a trustee of great mythical narratives. These features, so characteristic of the director, can be seen, to a greater or lesser extent, in all his films, especially those referred to in this monograph. It will be interesting for the reader who expects from contemporary cinema something more than unsophisticated entertainment and wants to go beyond its ludic dimension.

Postmemory of war. Contemporary interpretations of war crimes among the Bosniaks community

(Post)pamięć o wojnie. Współczesne interpretacje zbrodni wojennych wśród społeczności boszniackiej

Author(s): Katarzyna Wasiak / Language(s): Polish

Keywords: memory; postmemory; war; crime; Bosnia and Herzegovina

The late 1980s and early 1990s were a period of reinterpretation and reconstruction of ethnic and national identities for the countries of the former Yugoslavia. After the breakup of the South Slavic state, its inhabitants faced many challenges, as they not only had to find themselves in an entirely new reality but were also obliged to declaratively define who they were. Nationalists, who manifested chauvinistic slogans in public space, came to the fore. Social disorientation in the emerging reality fostered segregationist thinking, leading to the division of the united state and the delineation of who were the “own” and who were the “others”.The main research problem in this dissertation is the contemporary interpretations of war crimes committed in Bosnia and Herzegovina during the war from 1992 to 1995. This analysis is a case study of the Bosniak community (Bosnian Muslims) – specifically the second generation, individuals born after the conflict. The aim of the analysis was to examine how the memory of the war influences contemporary ethnic relations in Bosnia and Herzegovina. The author, having observed the practices of nationalism in this small country for several years, especially among the Bosniak community, and being influenced by the concept of postmemory, aimed to investigate how inherited memory affects the shaping of contemporary interethnic relations in this country, where, importantly, the role of the second generation is currently observed to be increasing.

Determinants of logistics in the era of sustainable development of enterprises

Determinanty logistyki w dobie zrównoważonego rozwoju przedsiębiorstw

Author(s): Daniel Tokarski,Joanna Górniak-Krupińska,Maciej Bielecki / Language(s): Polish

Keywords: logistics; enterprises; sustainable development; green logistics

The monograph “Determinants of logistics in the era of sustainable development of enterprises” is a thorough analysis of the key factors influencing logistics at a time when sustainable development is becoming a priority for modern enterprises. Faced with increasing environmental pressures and changes in global supply chains, companies must adapt their logistics strategies to minimize their environmental impact while remaining competitive.The authors present the complex relationships between business activities and the environment, pointing out the benefits that may result from implementing pro-ecological solutions. Modern approaches such as green logistics, reverse logistics and circular supply chains are discussed, which are playing an increasingly important role in efficiently managing resources and minimizing waste.The publication also contains an overview of innovative technologies that can revolutionize logistics infrastructure, as well as the role of pro-ecological activities in the processes of globalization and urbanization. It is a must-read for managers, logisticians and everyone who cares about running their business in accordance with the principles of sustainable development while maintaining high operational efficiency.

Dilemmas of pedagogy of creativity

Dylematy pedagogiki twórczości

Author(s): Krzysztof J. Szmidt / Language(s): Polish

Keywords: creativity; pedagogy of creativity; diagnosis of creative potential; help in creation; creative wisdom

In the publication, addressed to both researchers and students, as well as educators and psychologists interested in the educational conditions of the development of creativity, the author presents selected dilemmas (problems) that accumulate and pile up before the pedagogy of creativity as well as researchers and practitioners of this very interesting and young scientific discipline. They concern various theoretical issues, starting from the understanding of the concept of creativity itself and attempts to extend it to criminal activities, through educational problems related to the authority and educational role played by creators, the importance of awards for the development of creative productivity, and ending with issues of methodology of research on creativity, profession of a teacher of creativity and innovation and teaching creative skills. An important place in the book is occupied by the chapter devoted to taboos in creativity, i.e. the problem of a conspiracy of silence around certain issues and artists: theoretical considerations are supplemented here with an analysis of the results of an empirical study on the existence, manifestations and meaning of taboos in creativity, and the basis for their description were the results of a survey addressed to professional creators. The book ends with a short sketch about bravery and creative courage – two-character virtues that are very desirable today, but rare in a generation staring at smartphones. The structure of individual chapters has been designed in such a way that – referring to musical terminology – they begin with Preludes – an introduction to a given issue, followed by a description of a given dilemma, and end with a Coda. All chapters culminate in posing five important questions, according to the author, for future research or discussion on the topic discussed, in accordance with the principle of creative problem finding thinking, that formulating questions not only begins research, but may be its important culmination.

I Want to Live! Live Differently. Techniques for supporting students in a suicidal crisis

Chcę żyć! Żyć inaczej. Techniki wspierania ucznia w kryzysie suicydalnym

Author(s): Agnieszka Jaros,Magdalena Staniaszek / Language(s): Polish

Keywords: suicidal crisis; teenager in crisis; suicide; suicide attempt; peer support

The publication ‘I Want to Live! Live Differently’ is devoted to the subject of suicidal crisis experienced by teenagers or young people and is addressed mainly to teachers, educators and psychologists working with young people. The first part presents basic concepts in the field of suicidology, describes the dynamics of suicidal behaviors and indicates risk and protective factors in suicidal behaviors of students. Moreover it characterizes the profile of a modern teenagers and provides some guidelines on how they can and should be supported in a suicidal crisis. The second part consists of workshop scenarios arranged in three blocks. Block A concerns workshops on preparing teachers to talk and cooperate with parents or guardians of a student in crisis. Block B describes workshop addressed to students, providing them with knowledge and skills in process of emotional support for peers experiencing a suicidal crisis. The purpose of Block C is to prepare teachers to support students in a suicidal crisis.

Myth-criticism in Literary Studies

Mitokrytyka w badaniach literackich

Author(s): Marzena Karwowska / Language(s): Polish

Keywords: myth-criticism; myth; anthropological structures of the imaginary; Gilbert Durand; Gaston Bachelard

The past decades have seen the emergence of a new poetics of literary work in global mythocritical research, accompanied by a unique terminology and proposing new methodological tools. In Poland, however, it still operates on the fringes, in a discourse dominated by dynamically shifting methodological trends. Myth-criticism in Literary Studies presents the specific methodology of myth-criticism (sometimes referred to as mythodology) as introduced to the humanities canon by its pioneer Gilbert Durand, and further developed to this day by his students and successors. It not only demonstrates the potential of myth-criticism as a method of textual hermeneutics in – primarily Polish – literary studies, but also attempts to systematically organise the lexicon of myth-criticism, defining the fundamental theoretical terms in the methodological toolkit of contemporary myth-criticism. It comprises two complementary parts. The first, titled “Myth-criticism: Theoretical Foundations and Aporetics,” attempts to organise sytematically the key theoretical-literary issues concerning myth-criticism as a specific hermeneutic method of interpreting literary works. It takes into account canonical founding texts and the latest global research developments in the field. The second part, titled “The Cultural Re-immersion of Myth,” explores the alienation and textualization of myth, and the artistic ways in which myth is reborn as an anthropological structure of imagination in twentieth-century literature. The following aspects are presented: the literary distortion of myth, the phenomenon of mythopoeists, and the reconstitution of myths in specific literary works rooted in centuries-old culture and their incorporation into modern narrative frameworks.

Youth education in the socio-cultural and pedagogical press of the Kingdom of Poland in 1905–1914

Edukacja młodzieży w prasie społeczno-kulturalnej i pedagogicznej Królestwa Polskiego w latach 1905–1914

Author(s): Małgorzata Maria Krakowiak / Language(s): Polish

Keywords: youth education; pedagogy; pedagogical press; socio-cultural press

The subject of this study is the journalistic image of young people, their education, ethos and social role in the light of the socio-cultural and pedagogical press in the Kingdom of Poland in the years 1905–1914. Its fundamental aim is to reconstruct the journalistic portrayal of education, upbringing, care and socialisation of adolescents on the eve of the First World War and to present the most important areas of media discussion concerning the role of young people in society. The situation of young people was described based on an analysis of journalistic texts from professional periodicals (using pedagogical magazines as an example) and socio-cultural press. Socio-cultural and pedagogical journals coming out between 1905 and 1914 are used to research the media image of the youth of the Kingdom of Poland.

Glossary. On a trip to Bulgaria, the Czech Republic, Serbia and Slovenia

Glosariusz. W podróży po Bułgarii, Czechach, Serbii i Słowenii

Author(s): Piotr Kręzel / Language(s): Bulgarian,Czech,Polish,Slovenian,Serbian

Keywords: Slavic languages; Czech; Bulgarian; Serbian; Slovenian

Glossary. On a journey through Bulgaria, the Czech Republic, Serbia and Slovenia is a multilingual publication that constitutes the result of many years of work by adepts of Slavic studies in Łódź. It contains structured linguistic material regarding the tourism sector – words, phrases, sentences useful when traveling, as well as specific information, such as telephone numbers of Polish embassies in individual countries. Due to its practical values, this book can also be used when visiting the title countries.

Socializing the market: Oxymoron or necessity? Studies on Social Market Economy

Uspołecznienie rynku: oksymoron czy konieczność? Studium Społecznej Gospodarki Rynkowej

Author(s): Anna Ząbkowicz / Language(s): Polish

Keywords: social question; concentration of economic power; ordoliberalism; principles of dialog and competition in the EU; social corporatism in Germany

Vitality of the term „social market economy” is amazing when political choice in Germany, Poland and the EU regarded. In research, however, lack of precision is visible. This monograph aims at finding out what were original meanings attached by the authors of this concept themselves, and what was the historical context. The studies on Social Market Economy (SME) were undertaken here as one of many proposals of socializing the market.The first part contains theoretical debates and controversy on interrelation between market and social orders, basing on legacy of ordoliberalism and Social Market Economy doctrine. The second part addresses empirical examples. Namely, chapters 5 and 6 contain respectively experience of Germany, which is the country of origin to SME, and of the European Union which chose SME as one of its policy priorities. Totally, the body of the monograph is constituted by six chapters where following topics are presented consequently: the idea of socializing the market – ordoliberalism – origins and meaning of SME – intellectual controversy on both strands of thought presented – German case 1951-67 – the EU case.

The role of contract management in developing supplier relationships

Rola zarządzania kontraktami w rozwoju relacji z dostawcami

Author(s): Jakub Brzeziński / Language(s): Polish

Keywords: contract management; purchasing process; supplier relationships

The economic environment and the conditions for operating of supply chains are undergoing constant transformation, which is reflected in the market situation and the activities of enterprises. In the face of changing rules of competition and the development of management strategies toward closer cooperation in supply chains, a permanent element of the relationship between business entities are the contracts that obligate them. Contracts are the foundation of the purchasing process, determining the rights and obligations of suppliers and customers. At the same time, they regulate the course of transactions and formalize the relationship between trading participants, specifying their obligations to perform certain actions in the future. The main objective of this study is to determine the role of contract management in the development of supplier relationships in the B2B market. In the first chapter, the evolution of the purchasing function in business operations was described and definitions related to purchasing in the supply chain were reviewed. The second chapter is devoted to characterizing the relationships between actors in the supply chain. It examines the relationships among companies, with a focus on relationships with suppliers. The substance of the third chapter covers issues related to contract management in the purchasing process and its role in developing relationships with suppliers. The context regarding contracts in legal terms was outlined, pointing out the basic legal provisions for contracting with particular emphasis on the sales contract. Scientific theories referring to contracts and business-to-business transactions were also reviewed. The following chapters outline the stages of the research process and present the study's results.

Women on the labor market in the context of energy transformation. Example of Bełchatów County

Kobiety na rynku pracy w kontekście transformacji energetycznej. Przykład powiatu bełchatowskiego

Author(s): Izabela Warwas,Justyna Wiktorowicz,Piotr Szukalski / Language(s): Polish

Keywords: labor market; women; Bełchatów; just transformation; green transformation

The publication focuses on the situation of women on the labour market in Bełchatów in the face of the energy transition. Women are a less exposed group in relation to the green transition, and the risks and opportunities arising from it will affect all residents of Bełchatów, the district and neighbouring areas. Focusing on the consequences of these changes only for those employed in the mine and power plant overlooks, or at best marginalises, other participants in the labour market, for whom the lower income of potential customers, and even more so the mass departure of existing residents with professional ties to the mine and power plant, may itself mean the need to change career and often life plans.In fact, this study is the first major publication devoted to the current and expected situation of women on the labour market in Bełchatów, and its aim was to find out what stakeholders, including employers, consider to be the importance of women for the district's economy and their businesses, and what consequences they expect for working women as a result of the green transition.

Extraordinary wealth taxes. Case study of War Wealth Levy of 13th April 1945 in Poland

Nadzwyczajne podatki majątkowe. Na przykładzie podatku od wzbogacenia wojennego w Polsce z 13 kwietnia 1945 r.

Author(s): Adam Kędrzyński / Language(s): Polish

Keywords: taxes; wealth; capital; fairness; justice; emergency

The aim of this work was to check whether extraordinary taxes are just and meaningful. Case study, data analysis and text analysis (legal comparative methods, humanistic text reconstructions methods) methods were applied.The conclusion from this research is that the paradigms of fundamental theories of justice are just way too different to allow us to draw clear conclusions, based on them alone. We need to provide rich empirical analysis and use theory as a supplementary resource.In particular, the rarely discussed Turkish case is a proof of the possibility of an occurrence of an extremely unfair levy in the tax system, regardless of the applied theory of justice. Concerning the „efficiency” hypotheses, Western European examples from the interwar period are consistent with previous studies, which concluded that extraordinary taxes have little to no fiscal significance, only a short-term deflationary effect, a symbolic impact on reducing public debt, and only negative behavioural effects (increased tax avoidance, discriminatory behaviours based on religion, nationality and ethnicity in Turkish case). CEE cases, on the other hand, give some hope that extraordinary one-off wealth taxes might work if we lower our expectations towards them, and their marginal rates.