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New Concepts for Rural Development in the Strategies and Policies of the European Union

Rady na rzecz Rozwoju Obszarów Wiejskich (EFRROW) i uchylenie Rozporządzenia Rady (UE) Nr 1698/2005 Dziennik Urzędowy Unii Europejskiej z 20.12.2013. 24. Rozporządzenie Parlamentu Europejskiego i Rady UE Nr 1303/2013 z dnia 17 grudnia 2013 r. w sprawie ustanawiając wspolne przepisy dotyczące funduszy europejskich- uchylając rozporządzenie 1083/2006, Dziennik Urzędowy Unii Europejskiej z 20.12.2013. 25. Rural Development in the European Union-Statistical and Economic infromation, Raport 2006-2013. 26. Russel, P. (2012). Ewolucja wieloletnich ram

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Transfer Prices and Aggressive Tax Optimization


Subject and purpose of work: The subject of this study is transfer prices and their use for optimization of financial burdens of international companies (capital groups). The purpose of this study was to present transfer pricing issues in the light of applicable law and using them for tax purposes.

Materials and methods: The study uses literature and data from the World Bank and Google. Methods of descriptive and tabular analysis and inference were used.

Results: Google makes 91% of its revenues outside the US.

Conclusions: Transfer pricing is a tool for optimizing tax burden of international companies that bring them benefits in the form of the so-called “globalization annuity”, which makes them economically stronger and more technologically competitive. Polish tax law on transfer pricing has been tightened since 2001; transfer pricing issues are also regulated by the European Union and the Organization for Economic Cooperation and Development (OECD).

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Direct Foreign Investment in Peripheral Regions: A Case Study of the Lublin Voivodship


Subject and purpose of work: The subject of analysis and evaluation are foreign direct investments (FDI) in Poland with particular emphasis on the Lublin Voivodship as a peripheral region. The aim of the paper is to present the investment attractiveness of the voivodship, the state of investment and ways to enhance the investment attractiveness of the region.

Materials and methods: This paper is based on statistical data from the Central Statistical Office (GUS), the National Bank of Poland (NBP) and other institutions, as well as published literature of this topic.

Results: This paper presents theoretical foundations of foreign investments, characteristics of the inflow of foreign direct investments to Poland in the years 2000-2017, their origin and directions of their use and distribution in the country. FDI is presented in detail in Lublin Voivodship, which is considered to be a peripheral region of Poland and the European Union.

Conclusions: FDI inflow to Poland was uneven in time, and investments were concentrated in the Masovian Voivodship and a few other voivodships of Western and Central Poland. Lublin Voivodship, despite activities increasing its investment attractiveness, still has unused opportunities for application of foreign investments.

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Support for the Development of Tourism from European Funds in the Eastern Poland Region in the Years 2014-2020

References/Literatura 1. Annoni, P., Dijkstra, L. (2013). EU Regional Competitiveness Index, European Commission Joint Research Centre; . 2. Bosiacki, S., Panasiuk, A. (2017). Planowanie rozwoju turystyki – regulacja czy deregulacja? Studia Oeconomica Posnaniensia , 5 (4), 7-28. 3. Consolidated version of the Treaty on the Functioning of the European Union ; http

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Diversification of the Social Development of Podkarpackie Province Communes


Subject and purpose of work: The aim of the research was to determine the diversity of social development of all communes in the Podkarpackie province in two research periods of 2003 and 2013.

Materials and methods: All functions such as LHDI were tested. The variant was used to group communes in the variant, comparing the Hellwig’s Taxonomic Development Meter based on the results analysis. Selection of own diagnostics was done in a natural way using TMR measures.

Results: There is a positive decline in the number of communes in the lowest class by two units. At the same time, the number of four of two socially most developed groups decreased, and the number of communes with an average development level for growth. Communes that have maintained the position of socially the strongest in the region for years are: Krosno and Boguchwała. The largest increase over the analyzed years was recorded in Rzeszów, Trzebownisko, Przemyśl and Ostrów communes.

Conclusions: The indicator analysis shows that the province is developing. This development is very diverse in a particular society in the Podkarpacie region, central and north-west.

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Eastern Borderland of the European Union in the Process of Networking, as Exemplified by the Polish-Belarusian Cross-Border Cooperation


Summary Subject and purpose of work: The purpose of the study is to analyse the structure and the relation of the Polish-Belarusian cross-border cooperation network, to identify the key nodes in the network, to analyse the dynamics of connections between the actors, and to identify the most important changes in the structure of the network. Materials and methods: The article quotes the results of analyses of cross-border projects from 2004- 2017. The analysis includes projects completed, applicants, and partners of projects. The network analysis was carried out using Ucinet and NetDraw software. Results: The structure of the Polish-Belarusian cooperation is dominated by several large nodes, on the other hand there are many micronetworks - of three or four nodes, which are connected with each other. Conclusions: The Polish-Belarusian cooperation is of great importance for the international relations of the Polish state. Projects carried out by entities located at the border strengthen the cooperation, bringing a number of measurable benefits (hard and soft), depending on nature of the projects, as well as frequency and scale of the undertaken activities.

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European Funds for Rural Areas and Regional Convergence of Agriculture in Poland


Subject and purpose of work: The aim of the article is to assess the phenomena of sigma convergence of labour productivity in agriculture and other sectors of rural economy in Polish regions during 2003 – 2014 in the context of the amount of European funds designated for agriculture and rural areas. European supprt was compared to the Gross Added Value of agriculture, forestry, hunting and fishery.

Materials and methods: The subject literature and statistical data received from the Agricultural Modernization Agency and the Local Data Bank of the Central Statistical Office were used. The empirical data regarding the level of agriculture in regions as well as the data on the resources utilised from the European Union were examined in order to assess the correlation between them and the phenomenon of regional sigma-convergence.

Results: The study confirms the sigma convergence of the Gross Value Added per units of funding obtained from the European Union Budget and different level of sigma convergence of GVA / PE in regions.

Conclusions: Sigma convergence assessment of the Gross Value Added per person employed in regions shows that in the analyzed period three phases could be distinguished: convergence (2003 – 2008), divergence (2008 – 2010) and stagnation (2010 – 2014).

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