Business Management

More titles

• 

  INNOVATIVE MARKETING TECHNOLOGIES IN THE DEVELOPMENT OF THE TOURISM SPECIALIZED TYPES

  New tools and innovative marketing technologies are emerging in the process of globalization and digitalization of society. The aim of this paper is to review and evaluate the prospects of Internet technologies as tools for analyzing consumers of the tourism market and segmentation of destinations according to specialized types of tourism. The ... New tools and innovative marketing technologies are emerging in the process of globalization and digitalization of society. The aim of this paper is to review and evaluate the prospects of Internet technologies as tools for analyzing consumers of the tourism market and segmentation of destinations according to specialized types of tourism. The paper uses scientific research methods - analysis, synthesis, systems approach and graphical approach. The possibility of using Ads Manager to collect information and as a communication channel with potential consumers of services is considered. In order to be able to analyze current trends and initially respond to customer requests and wishes, every year more and more analytical systems with complex algorithms appear, a clear example of which was the Google Trends system. It is determined that such information collection technologies are promising. It is confirmed that the pace of innovation is accelerating under the double pressure of changes in tourist behaviour and large-scale technological mutations.

• 

  THE IMPACT OF THE TAX HARMONIZATION PROCESS (ON THE EXAMPLE OF VAT) ON BUDGET REVENUES IN 25 SELECTED EU COUNTRIES – A COMPARATIVE ANALYSIS

  As a result of the progressive integration of European countries, a need has emerged to integrate tax law provisions, especially in the field of indirect taxes. Over the years, it has been possible to introduce several changes aimed at, among other things, equalizing the level of tax rates as well as reducing the tax gap through preventive ... As a result of the progressive integration of European countries, a need has emerged to integrate tax law provisions, especially in the field of indirect taxes. Over the years, it has been possible to introduce several changes aimed at, among other things, equalizing the level of tax rates as well as reducing the tax gap through preventive measures taken at the European level. This paper aims to assess the impact of the VAT harmonization process on the level of budget revenues on the example of 25 selected EU countries that have been members of the community since 2004 (Poland, Estonia, the Czech Republic and Hungary). The impact of changes in VAT rates and the dynamics of revenues on the budgets of individual countries due to value-added tax is analyzed in particular. The article is based on a comparative analysis of financial data posted on the official EU website, available literature on the subject, scientific articles and internet resources, with the particular use of national normative acts and EU legal regulations. In addition, a statistical research method is used, and the results, presented in tables and graphs, are then subjected to interpretation. The results of the research carried out: 1) The need for tax harmonization is the result of the progressive integration of countries within the structure of the European Union. One primary aspect, which has not been achieved yet, is the harmonization of VAT rates applied in individual countries. 2) Another issue that requires additional harmonization regulations is the applicable registration thresholds, beyond which the obligation to register an active VAT payer arises. 3) Considerable success achieved in the process of VAT harmonization is the reduction of the gap size in each of the surveyed Member States over the years after the accession to the EU.

• 

  INTEGRATING CRISIS MANAGEMENT MECHANISMS IN EUROPEAN COHESION POLICY

  The series of challenges facing modern society posed by the consequences of the global economic crisis, the debt crisis in Europe, the Covid-19 pandemic, the war in Ukraine, etc. inevitably determine the relevance of research in the field of crises and the mechanisms for dealing with them. The aim of this publication is to examine the ... The series of challenges facing modern society posed by the consequences of the global economic crisis, the debt crisis in Europe, the Covid-19 pandemic, the war in Ukraine, etc. inevitably determine the relevance of research in the field of crises and the mechanisms for dealing with them. The aim of this publication is to examine the effectiveness of the introduced crisis management toolkits within the EU. The research methods used are limited to the study of scientific knowledge on the relevant issue, critical analysis and expert evaluation of the adopted approach to recovery by the Community. As a result of the conducted research, the tools that the EU applies to deal with the negative consequences of Covid-19 and the war in Ukraine have been clarified. Priority areas for impact are identified depending on the applied mechanisms and new horizons for development are defined. In this context, the role of integrated territorial investments (ITI) in this process is also considered.