Studies in Logic, Grammar and Rhetoric最新文献_第3页

Rationality of the Tax System and Taxation Principles in the Context of Contemporary Fiscal Crisis (Analysis from the Perspective of the New Institutional Economics) 当代财政危机背景下的税制合理性与税收原则（新制度经济学视角下的分析）

Studies in Logic, Grammar and Rhetoric Pub Date : 2023-12-01 DOI: 10.2478/slgr-2023-0017

Emilia Jankowska-Ambroziak, Aneta Kargol-Wasiluk, Mariusz Mak, Marian Zalesko

{"title":"Rationality of the Tax System and Taxation Principles in the Context of Contemporary Fiscal Crisis (Analysis from the Perspective of the New Institutional Economics)","authors":"Emilia Jankowska-Ambroziak, Aneta Kargol-Wasiluk, Mariusz Mak, Marian Zalesko","doi":"10.2478/slgr-2023-0017","DOIUrl":"https://doi.org/10.2478/slgr-2023-0017","url":null,"abstract":"Abstract The paper presents, in the synthetic way, the issue of the rationality of the tax system and taxation principles in relation to the clearly visible fiscal crisis in the 21st century caused by, among others, COVID-19 pandemic. The analysis which is theoretical (descriptive, comparative) was carried out by using tools indicated in the area of New Institutional Economics (NIE). Attention was devoted primarily to the importance of specific institutional arrangements, broadly understood as the “rules of the game” applicable in the political and economic spheres, and related to the problems of public finances. Research has shown that the appropriate design of tax rules may contribute, to some extent, to limiting the fiscal crisis. Tax policy, and even more broadly, fiscal policy, may determine the formula in which the economic achievements regarding compliance with tax principles and fiscal rules can be implemented. What is primarily important is the legal framework (one of the most important formal institutions) within which state policy in the field of public finances should be implemented.","PeriodicalId":38574,"journal":{"name":"Studies in Logic, Grammar and Rhetoric","volume":"90 3-4","pages":"329 - 345"},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139191230","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Ordoliberalism – A Research Approach for Today? 秩序自由主义--当今的研究方法？

Studies in Logic, Grammar and Rhetoric Pub Date : 2023-12-01 DOI: 10.2478/slgr-2023-0018

A. Jurczuk, M. Moszyński, Piotr Pysz

{"title":"Ordoliberalism – A Research Approach for Today?","authors":"A. Jurczuk, M. Moszyński, Piotr Pysz","doi":"10.2478/slgr-2023-0018","DOIUrl":"https://doi.org/10.2478/slgr-2023-0018","url":null,"abstract":"Abstract Research background: To a limited extent, modern researchers are interested in ordoliberalism, as a theory of the socio-economic system, which is confirmed by the results of the bibliometric analysis. In conducted studies, the assumptions of ordoliberalism are used partially, for example, for research on: the role of the state in the economy, the antitrust law, the theoretical assumptions of the SME, the determinants of German economic policy after World War II. Purpose of the article: The aim of this article is to present the possibilities offered by the ordoliberal theory that predispose it to determine a socio-economic order which makes it possible to tackle the dysfunctions and crises that afflict today’s economy. Methods: The research methodology involves a critical analysis of the works of the most essential representatives of ordoliberal thought, particularly Walter Eucken and others, from the perspective of the above-mentioned purpose of the study. This requires examining German-, Polish- and English-language publications by authors recognised as representatives of mainstream ordoliberalism. Findings & Value added: As a result of the conducted analysis, the hypothesis about the existence of the elements of ordoliberal theory that allow it to respond to the challenges of the modern world, including economic, social, environmental and climate crises and pandemic threats has been confirmed. Research of this kind implies a return of thinking in terms of economic order, and thus contributes to the theories that seek to overcome the crisis in both the real economy and the theory of economics.","PeriodicalId":38574,"journal":{"name":"Studies in Logic, Grammar and Rhetoric","volume":"10 6","pages":"347 - 361"},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139191441","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Consequences of Government Bonds Preferential Treatment in Bank’s Balance Statements, Exemplified By the Collapse of Silicon Valley Bank 政府债券在银行资产负债表中享受优惠待遇的后果，硅谷银行的倒闭就是例证

Studies in Logic, Grammar and Rhetoric Pub Date : 2023-12-01 DOI: 10.2478/slgr-2023-0016

Ewelina Idziak

{"title":"Consequences of Government Bonds Preferential Treatment in Bank’s Balance Statements, Exemplified By the Collapse of Silicon Valley Bank","authors":"Ewelina Idziak","doi":"10.2478/slgr-2023-0016","DOIUrl":"https://doi.org/10.2478/slgr-2023-0016","url":null,"abstract":"Abstract The new lesson for banking sector came on March 10th 2023, when the bank, which had $212bn of assets, failed with spectacular speed, making it the biggest lender to collapse since the global financial crisis of 2007–2009. By loading up on long-term bonds, Silicon Valley Bank (SVB) had taken an enormous unhedged bet on interest rates staying low. That bet went wrong, leaving the bank insolvent. The analysis of selected reports, data in conjunction with the analysis of financial documents are to indicate the areas of threats related to the privileged treatment of government bonds in banks’ balance statements. As a result of the analysis, the negative consequences of the accumulation of government bonds in banks’ balance sheets and their preferential treatment as zero-riskand background of series of events unfavorable for the bank were indicated. The collapse has been presented as an example of a misguided strategy. The new reality teaches that safe securities, such as government bonds, can no longer be considered as safe. The result of the analysis is to show the possibility of the prediction of not enough liquid assets to satisfy deposit withdrawals and confluence of events caused higher risk.","PeriodicalId":38574,"journal":{"name":"Studies in Logic, Grammar and Rhetoric","volume":"60 4","pages":"309 - 328"},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139192763","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Income and Wealth Inequalities in Thomas Piketty’s Considerations 托马斯-皮凯蒂思考中的收入与财富不平等问题

Studies in Logic, Grammar and Rhetoric Pub Date : 2023-12-01 DOI: 10.2478/slgr-2023-0015

Barbara Danowska-Prokop

{"title":"Income and Wealth Inequalities in Thomas Piketty’s Considerations","authors":"Barbara Danowska-Prokop","doi":"10.2478/slgr-2023-0015","DOIUrl":"https://doi.org/10.2478/slgr-2023-0015","url":null,"abstract":"Abstract (Purpose) The purpose of the study is to present Thomas Piketty’s demand view on the issue of growing income and wealth inequalities in highly industrialized countries. It should be indicated here that in his research, Piketty not only explains the mechanism of growing inequalities, but also defines the tools to tackle inequalities (a combination of theoretical and pragmatic views). (Methodology) The aim of the study is achieved through the literature review method as well as the descriptive methods, complemented by comparative analysis. (Results) Piketty’s considerations clearly show that the problem of income and wealth inequalities will not disappear spontaneously, so market automatism will not only not eliminate their causes, but also will not create conditions for a fair distribution of production outcomes between capital and labor. Therefore, reducing the level of inequality requires a return to the concept of the welfare state. (Contribution to the discipline) The conducted analysis may become part of a larger research project showing the relationship between the level of economic development and its impact on the scale of income and wealth inequalities.","PeriodicalId":38574,"journal":{"name":"Studies in Logic, Grammar and Rhetoric","volume":"70 6","pages":"295 - 308"},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139194668","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Socio-Economic Situation During the Crises in Poland After 1989, with Particular Reference to the Covid-19 Pandemic 1989 年后波兰危机期间的社会经济状况，特别是 Covid-19 大流行病

Studies in Logic, Grammar and Rhetoric Pub Date : 2023-12-01 DOI: 10.2478/slgr-2023-0020

Mirosława Krzyścin, Adriana Merta-Staszczak, Joanna Zimmer

引用次数: 0

Economic Vulnerability and Resilience to Shocks – An Attempt to Measure 经济对冲击的脆弱性和复原力--尝试衡量

Studies in Logic, Grammar and Rhetoric Pub Date : 2023-12-01 DOI: 10.2478/slgr-2023-0025

Łukasz Topolewski, M. Moszyński, Yanrong Guo

引用次数: 0

Post-Pandemic Business Cycle in Poland and in the United States in the Light of the Austrian Business Cycle Theory 从奥地利商业周期理论看波兰和美国大流行后的商业周期

Studies in Logic, Grammar and Rhetoric Pub Date : 2023-12-01 DOI: 10.2478/slgr-2023-0012

Mateusz Benedyk, Arkadiusz Sieroń

引用次数: 0

The Impact of the Economic Crisis on Salaries in Poland 经济危机对波兰工资的影响

Studies in Logic, Grammar and Rhetoric Pub Date : 2023-12-01 DOI: 10.2478/slgr-2023-0010

Paweł Antoszak

引用次数: 0

Covid Monetary Expansion: Are Business Profits to be Blamed for the Inflation in 2022? 货币扩张:企业利润是2022年通胀的罪魁祸首吗?

Studies in Logic, Grammar and Rhetoric Pub Date : 2022-12-01 DOI: 10.2478/slgr-2022-0022

M. Machaj

引用次数: 0

Logical Fallacies as a Possible Source of Misconceptions and Inadequate Patient Recommendations Given by Medical Professionals – A Preliminary Review 逻辑谬误作为医学专业人员给出的误解和不适当的患者建议的可能来源-初步审查

Studies in Logic, Grammar and Rhetoric Pub Date : 2022-12-01 DOI: 10.2478/slgr-2022-0007

Michał Pawłowski, M. Skowrońska, R. Milewski

{"title":"Logical Fallacies as a Possible Source of Misconceptions and Inadequate Patient Recommendations Given by Medical Professionals – A Preliminary Review","authors":"Michał Pawłowski, M. Skowrońska, R. Milewski","doi":"10.2478/slgr-2022-0007","DOIUrl":"https://doi.org/10.2478/slgr-2022-0007","url":null,"abstract":"Abstract The aim of this article was to prepare a basis for further quantitative research concerning the nutritional knowledge of medical professionals (doctors) and dieticians in view of the accuracy of dietary recommendations given to patients. For this purpose, a review of literature data in this area was performed and logical fallacies were proposed as the ‘tool’ that doctors rely on in cases when they lack the proper knowledge required to be able give an informed and beneficial recommendation. In the course of the study, it was found that nutritional education is neglected in medical curricula, while dieticians are underused as professionals in clinical settings. Furthermore, numerous characteristics of the medical profession and the doctor–patient relationship are conducive to committing several types of logical fallacies, prompted mainly by the need for providing advice without delay and the infallibility traditionally expected from doctors. Hence, the gaps in nutritional knowledge and the fallacious character of recommendations, in addition to the re-valuation of the role of the nutritionist, need to be further investigated in order to improve the quality of patient advice in the area of dietary requirements as well as to propose the necessary changes in curricula.","PeriodicalId":38574,"journal":{"name":"Studies in Logic, Grammar and Rhetoric","volume":"67 1","pages":"127 - 137"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41698457","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0