National Economy, July-August 2004

• Wersja polska
• Download the text in RTF format
• Back to the home page

Contents of No. 7-8/2004  

1. Edward Maleszyk – Conditions and Directions of Discount Trade Development See summary 
2. Maria Tosta – Application of Franchising by Polish Enterprises See summary
3. Hanna Mizgajska - Opportunities and Barriers to Development of Female Entrepreneurship See summary
4. Kamil Zubelewicz – Optimising Decisions Concerning Tax on Goods and Services (VAT) See summary
5. Grażyna Osbert-Pociecha – Creative Destruction as a Condition for Enterprise Competitiveness See summary

1. Howard R. Vane, Chris Mulhearn – “The Nobel Memorial Prize in Economics: A Biographical Guide to Potential Future Winners”

1. Central and Eastern Europe on the Threshold of the European Union – Tadeusz Smuga
2. A Two-tier System of Tertiary Economic Education – Stanisław Macioł

Edward Maleszyk - Conditions and Directions of Discount Trade Development

Discount trade, one of dynamic forms of mass distribution, plays a significant role in the process of unification (standardisation) of consumption and consumer service. Its rapid expansion has also been recorded in Poland. The analysis is focused on conditions, organisation and directions of development of discount stores in a transforming Polish economy, with emphasis put on the role played in this process by companies with foreign participation. Apart from presenting results of development of major discount chains, the article also illustrates prerequisites and assumptions for a forecast of discount trade development in Poland in the nearest future (until 2010).

Maria Tosta - Application of Franchising by Polish Enterprises

The aim of this study was to present the results of research, into functioning of franchising systems in various sectors all around Poland, which had been conducted since 2002. Lack of relevant legal regulations allows, on the one hand, to work out flexible franchising systems and, on the other hand, to realise that there are no references to positive or negative characteristics of that system. Both parties, i.e. franchisor and franchisee cooperate with each other at all levels of this system’s operation, which allows to establish close relationships between these parties. Personal features are also an important factor, which has to be emphasised. It turns out that the formal education criterion is a less relevant issue. Franchising systems are advantageous for both parties and, consequently, both franchisors and franchisees make considerable efforts towards smooth functioning of the system. Nevertheless, franchisor is a more privileged party, as it is franchisor who imposes commands and prohibitions on franchisee.

Hanna Mizgajska - Opportunities and Barriers to Development of Female Entrepreneurship

Unlike the USA and the European Union Member States, in the post-communist countries of Central and Eastern Europe publications on female entrepreneurship are scarce. Limited interest on the part of researchers in specific reasons for taking up and conducting business activity by women was partly due to the political and economic situation. In an extensive socialist economy there was high demand for labour, including female labour. It was also the maternity protection legislation and a relatively well developed network of day nurseries and kindergartens which contributed to combining family responsibilities with employment. In the transition period, due to bankruptcy of many enterprises women’s economic activity declined dramatically. Establishment of own businesses by women is an alternative to growing unemployment.

The article investigates reasons for setting up own firms by women in Poland, conditions influencing decisions on establishment of business, and obstacles to running companies. The obstacles to business activity have been divided into economic, educational, social and cultural ones. An analysis of these factors is preceded by a presentation of characteristics of fields of women’s business activity in Poland, as well as “female business” strategy and managerial methods.

The issues of female entrepreneurship have been presented against the background of trends in female employment in the EU Member States and in Poland.

The essence of the tax on goods and services is that it is chargeable on value added by subsequent enterprises. Nevertheless, the larger the number of tax rates and the broader the scope of exemptions, the less the actual taxation base resembles value added. VAT has a double nature – it is chargeable on final consumption, but enterprises can claim a refund of the VAT paid on their purchases. This privilege, however, is often abused when an entrepreneur receives VAT reimbursement on his and his family’s consumption. Given the legislation in force, increasing the number of taxpayers results not in higher budgetary revenue, but in additional obligations for citizens and for revenue offices. VAT is a tax affected by mass fraud, rendered possible by inefficient controls. Since it is virtually impossible to inspect 1.5 million businesses, it is necessary to reduce the number of taxpayers registering incomes and expenditures. This can be done by means of excluding most natural persons conducting business activity from the group of taxpayers (except for taxation of imports).

Grażyna Osbert-Pociecha - Creative Destruction as a Condition for Enterprise Competitiveness

The latest studies of determinants of companies’ market success indicate that processes of “getting disaccustomed”, processes of creative destruction are the key factors of success, which allow to remain competitive. These studies also confirm that capital markets can cope much better with implementation of creative destruction processes than is the case with enterprises, being an alternative way of allocation of resources. Hence, in order to fulfil the objective of being competitive, enterprises must show not only innovativeness but also have to learn how to rationally carry out creative destruction processes, i.e. how to find an optimum moment for destruction, how to determine its scope (actual or transformational destruction), and how to choose entities implementing these processes.