News
20.12.2024
Department meeting
On December 20, 2024, a meeting of the Department of Innovation and Development at the Faculty of Economic Sciences, University of Warsaw, was held. During the meeting, Karolina Goraus-Tańska presented a paper by Katarzyna Sałach-Dróżdż and Karolina Goraus-Tańska titled “Gendered Determinants of Self-Employment: The Impact of Household Characteristics.”
The research presented was conducted as part of the project funded by the National Centre for Research and Development in Poland, no. GOSPOSTRATEG-VI/0029/2021-00, titled “The monitoring of innovation performance of firms and regulatory impact assessment: developing tools to support economic policy”, acronym FIRMINREG.
17.09.2024
Conference presentations
On September 17, 2024, during the Modern Finance Conference at Kozminski University in Warsaw, three papers prepared within the FIRMINREG project were presented:
1. Anna Białek-Jaworska, Renata Karkowska, Jakub Chowaniec – “The determinants of tax base erosion: evidence from the banking sector in Poland”
2. Anna Białek-Jaworska, Aneta Dzik-Walczak, Monika Piosik – “Intellectual Property Box and Profit Shifting”
3. Milena Sitkiewicz, Anna Białek-Jaworska – “Trade-Offs of MNE Subsidiaries’ Engagement in Profit Shifting”
All research was conducted as part of the project funded by the National Centre for Research and Development in Poland, no. GOSPOSTRATEG-VI/0029/2021-00, titled “The monitoring of innovation performance of firms and regulatory impact assessment: developing tools to support economic policy”, acronym FIRMINREG.
14.09.2024
Conference presentation
On September 13–14, 2024, at the Gender Gaps Conference 2024 in Warsaw, Karolina Goraus-Tańska presented a paper co-authored with Katarzyna Sałach Dróżdż titled “Women's and men's self-employment: the role of personal and household characteristics”.
The research presented at the conference was conducted as part of the project funded by the National Centre for Research and Development in Poland, no. GOSPOSTRATEG-VI/0029/2021-00, titled “The monitoring of innovation performance of firms and regulatory impact assessment: developing tools to support economic policy”, acronym FIRMINREG.
31.08.2024
Conference presentation
On August 31, 2024, Krzysztof Szczygielski (co-author: Jacek Lewkowicz) presented a paper titled “In search of the optimal fiscal incentives to foster innovation: firm-level evidence from Poland” at the European Association of Researchers in Industrial Economics (EARI) Conference at the University of Amsterdam.
The research was conducted as part of the project funded by the National Centre for Research and Development in Poland, no. GOSPOSTRATEG-VI/0029/2021-00, titled “The monitoring of innovation performance of firms and regulatory impact assessment: developing tools to support economic policy”, acronym FIRMINREG.
04.07.2024
Conference presentation
On July 2–4, 2024, Barbara Liberda (co-authors: Krzysztof Szczygielski and Jacek Lewkowicz) presented a paper titled “Innovation performance of micro firms and the role of government support: the case of Poland” at the 4th Polish Statistics Congress organized by Statistics Poland (GUS) in Warsaw.
The research was conducted as part of the project funded by the National Centre for Research and Development in Poland, no. GOSPOSTRATEG-VI/0029/2021-00, titled “The monitoring of innovation performance of firms and regulatory impact assessment: developing tools to support economic policy”, acronym FIRMINREG.
03.07.2024
Conference presentations
On July 2-3, 2024, at the Warsaw International Economic Meeting (WIEM) at the University of Warsaw, the following presentations were delivered:
1. Krzysztof Szczygielski (co-author: Łukasz Goczek) presented a paper titled “How reporting regulation influences firm-level innovation: evidence from a natural experiment”,
2. Eliza Hałatek and Anna Białek-Jaworska presented a paper titled “Determinants of voluntary disclosures on R&D activities in management commentary in Poland”,
3. Agnieszka Kopańska presented a paper prepared jointly with Anna Białek-Jaworska, Mateusz Kopyt, and Emilia Pawlos titled “The impact of innovation tax incentives on the development of entrepreneurship: a territorial analysis”,
4. Katarzyna Sałach-Dróżdż (co-author: Karolina Goraus-Tańska) presented a paper titled “The Impact of Household Member Characteristics and Fiscal Policy on Self-Employment Decisions: The Case of Poland”.
The research was conducted as part of the project funded by the National Centre for Research and Development in Poland, no. GOSPOSTRATEG-VI/0029/2021-00, titled “The monitoring of innovation performance of firms and regulatory impact assessment: developing tools to support economic policy”, acronym FIRMINREG.
28.06.2024
New publication
The article “R&D tax allowance and voluntary information disclosures” by Anna Białek-Jaworska, Renata Budlewska, and Eliza Hałatek has been published in the journal Zeszyty Teoretyczne Rachunkowości (Scopus), 2024, volume 48(2), pages 9–36.
DOI:10.5604/01.3001.0054.6237.
The research presented in the article was carried out as part of the project funded by the National Centre for Research and Development in Poland, no. GOSPOSTRATEG-VI/0029/2021-00, titled “The monitoring of innovation performance of firms and regulatory impact assessment: developing tools to support economic policy”, acronym FIRMINREG.
22.05.2024
Conference presentation
On May 22–24, 2024, Krzysztof Szczygielski (co-author: Jacek Lewkowicz) presented a paper titled “In search of the optimal fiscal incentives to foster innovation: firm-level evidence from Poland” at the “Technology, Innovation and Growth (TIG 2024)” conference held at Gdańsk University of Technology.
The research was conducted as part of the project funded by the National Centre for Research and Development in Poland, no. GOSPOSTRATEG-VI/0029/2021-00, titled “The monitoring of innovation performance of firms and regulatory impact assessment: developing tools to support economic policy”, acronym FIRMINREG.
17.05.2024
Conference presentation
On May 15–17, 2024, Anna Białek-Jaworska and Ewa Maruszewska presented a paper titled “Does financial reporting regulation impact the innovations of micro and small firms? Evidence from Poland” and Milena Sitkiewicz and Anna Białek-Jaworska presented a paper titled “Profit shifting to tax havens: withholding tax impact on passive flows from Poland in the service and manufacturing sectors” at the 46th Annual Congress of the European Accounting Association (EAA) in Bucharest, Romania.
The research was conducted as part of the project funded by the National Centre for Research and Development in Poland, no. GOSPOSTRATEG-VI/0029/2021-00, titled “The monitoring of innovation performance of firms and regulatory impact assessment: developing tools to support economic policy”, acronym FIRMINREG.
11.05.2024
Conference presentation
On May 11–14, 2024, at the 40th Doctoral Colloquium in Accounting (European Accounting Association), Milena Sitkiewicz and Anna Białek-Jaworska (dissertation supervisor) presented a paper titled “Trade-offs of MNE Subsidiaries’ Engagement in Profit Shifting”.
The research presented was conducted as part of the project funded by the National Centre for Research and Development in Poland, no. GOSPOSTRATEG-VI/0029/2021-00, titled “The monitoring of innovation performance of firms and regulatory impact assessment: developing tools to support economic policy”, acronym FIRMINREG.
12.04.2024
Conference presentation
On April 11–12, 2024, Krzysztof Szczygielski presented a paper titled “Using PNT-02 and PNT-02/u statistical data to evaluate the effectiveness of fiscal instruments supporting firm innovation” (co-authors: Barbara Liberda and Jacek Lewkowicz) at the conference “Statistics in the Service of Society: 30 Years of the UN Fundamental Principles of Official Statistics” held at Statistics Poland (GUS) in Warsaw.
The research was conducted as part of the project funded by the National Centre for Research and Development in Poland, no. GOSPOSTRATEG-VI/0029/2021-00, titled “The monitoring of innovation performance of firms and regulatory impact assessment: developing tools to support economic policy”, acronym FIRMINREG.
12.11.2023
New publication
The article “IP box effects in the gaming industry” by Anna Białek-Jaworska, Agnieszka Teterycz, Ricardo Sichel, and Michał Woźniak has been published in the Central European Management Journal. You can access the full text of the publication here: https://www.emerald.com/insight/content/doi/10.1108/cemj-12-2021-0143/full/html
The research presented in the article was carried out as part of the project funded by the National Centre for Research and Development in Poland, no. GOSPOSTRATEG-VI/0029/2021-00, titled “The monitoring of innovation performance of firms and regulatory impact assessment: developing tools to support economic policy”, acronym FIRMINREG.
15.09.2023
Conference presentation
The paper “Does financial reporting regulation impact the innovations of micro and small firms? Evidence from Poland” by Anna Białek-Jaworska and Ewa Maruszewska was presented at the Meditari Accountancy Research Conference, held on September 14–15, 2023 in Verona, Italy.
The research presented at the conference was carried out as part of the project funded by the National Centre for Research and Development in Poland, no. GOSPOSTRATEG-VI/0029/2021-00, titled “The monitoring of innovation performance of firms and regulatory impact assessment: developing tools to support economic policy”, acronym FIRMINREG.
14.09.2023
Conference presentation
The paper “R&D tax allowance and information disclosures by companies listed on the Warsaw Stock Exchange” by Anna Białek-Jaworska, Renata Budlewska, and Eliza Hałatek and the paper „Legal Form Choice: Uncovering Influential Factors for Entrepreneurs in a Young Market Economy” by Marcin Bielicki and Tomasz Gabrusewicz were presented at the Conference of Finance Departments, held on September 14–15, 2023.
The research was carried out as part of the project funded by the National Centre for Research and Development in Poland, no. GOSPOSTRATEG-VI/0029/2021-00, titled “The monitoring of innovation performance of firms and regulatory impact assessment: developing tools to support economic policy”, acronym FIRMINREG.
08.09.2023
Conference presentation
The paper “How reporting regulation influences firm-level innovation: evidence from a natural experiment” by Krzysztof Szczygielski and Łukasz Goczek was presented at the VIII Summer School on Data and Algorithms for ST&I Studies in Barcelona, Spain (6th-8th of September 2023).
The research presented in the talk was carried out as part of the project funded by the National Centre for Research and Development in Poland, no. GOSPOSTRATEG-VI/0029/2021-00, titled “The monitoring of innovation performance of firms and regulatory impact assessment: developing tools to support economic policy”, acronym FIRMINREG.
01.09.2023
Conference presentation
The paper “Does financial reporting regulation impact the innovations of micro and small firms? Evidence from Poland” by Anna Białek-Jaworska and Ewa Maruszewska was presented at the EUFIN Conference, held on August 31 – September 1, 2023 in Piraeus, Greece.
The research presented at the conference was carried out as part of the project funded by the National Centre for Research and Development in Poland, no. GOSPOSTRATEG-VI/0029/2021-00, titled “The monitoring of innovation performance of firms and regulatory impact assessment: developing tools to support economic policy”, acronym FIRMINREG.
11.07.2023
Conference presentation
On July 10–11, 2023, Milena Sitkiewicz and Anna Białek-Jaworska presented a paper titled “Profit shifting to tax havens: withholding tax impact on passive flows from Poland” at the 13th Current Research in Taxation Conference in Münster, Germany.
The research presented at the conference was conducted as part of the project funded by the National Centre for Research and Development in Poland, no. GOSPOSTRATEG-VI/0029/2021-00, titled “The monitoring of innovation performance of firms and regulatory impact assessment.
05.07.2023
Conference presentation
On July 4–5, 2023, Krzysztof Szczygielski presented a paper titled “The effects of tax breaks for innovation on the innovation activity of Polish firms in 2016–2020”and Anna Białek-Jaworska and Ewa Maruszewska presented a paper titled “Does financial reporting regulation impact the innovations of micro and small firms? Evidence from Poland” at the WIEM Conference in Warsaw.
The research was carried out as part of the project funded by the National Centre for Research and Development in Poland, no. GOSPOSTRATEG-VI/0029/2021-00, titled “The monitoring of innovation performance of firms and regulatory impact assessment: developing tools to support economic policy”, acronym FIRMINREG.
30.06.2023
Presentation of FIRMINREG project results
On June 30, 2023, Professor Katarzyna Perez (Department of Investment and Financial Markets) delivered a presentation titled “Developing a methodology for validating data used to compile the balance of payments by the National Bank of Poland” at the seminar organized by the Institute of Finance at Poznań University of Economics.
The second presentation delivered by Professor Katarzyna Perez at the Institute of Finance seminar was titled: “Identifying reasons and premises for choosing the legal form of business activity by entrepreneurs – from sole proprietorship to partnerships and corporations.”
The research presented in the talk was carried out as part of the project funded by the National Centre for Research and Development in Poland, no. GOSPOSTRATEG-VI/0029/2021-00, titled “The monitoring of innovation performance of firms and regulatory impact assessment: developing tools to support economic policy”, acronym FIRMINREG.
30.06.2023
New publication
The article “Tax incentives for R&D: what drives cross-country differences?” by Krzysztof Szczygielski and Jacek Lewkowicz, prepared as part of the FIRMINREG project, has been published in the Economics Bulletin. You can access the full text of the publication here: http://www.accessecon.com/Pubs/EB/2023/Volume43/EB-23-V43-I2-P80.pdf
The research presented in the article was carried out as part of the project funded by the National Centre for Research and Development in Poland, no. GOSPOSTRATEG-VI/0029/2021-00, titled “The monitoring of innovation performance of firms and regulatory impact assessment: developing tools to support economic policy”, acronym FIRMINREG.
08.06.2023
Conference presentation
The paper “R&D tax allowance and information disclosures by companies listed on the Warsaw Stock Exchange” by Anna Białek-Jaworska, Renata Budlewska, and Eliza Hałatek was presented at the AMIS Conference, Bukarest, Romania, 7-8 June 2023.
The research was carried out as part of the project funded by the National Centre for Research and Development in Poland, no. GOSPOSTRATEG-VI/0029/2021-00, titled “The monitoring of innovation performance of firms and regulatory impact assessment: developing tools to support economic policy”, acronym FIRMINREG.
26.05.2023
Conference presentation
On May 24–26, 2023, Milena Sitkiewicz and Anna Białek-Jaworska presented a paper titled “Profit shifting to tax havens: withholding tax impact on passive flows from Poland” at the 45th Congress of the European Accounting Association (EAA) in Helsinki-Espoo, Finland.
The research was conducted as part of the project funded by the National Centre for Research and Development in Poland, no. GOSPOSTRATEG-VI/0029/2021-00, titled “The monitoring of innovation performance of firms and regulatory impact assessment: developing tools to support economic policy”, acronym FIRMINREG.
12.11.2022
New publication
The article “Prawo do skorzystania z preferencyjnej stawki podatkowej IP box na podstawie autorskiego prawa do programu komputerowego” by Michał Piosik, Anna Białek-Jaworska, and Agnieszka Teterycz has been published in Studia Iuridica (Vol. 91, pp. 281–299).
DOI: 10.31338/2544-3135.si.2022-91.16
The research presented in the article was carried out as part of the project funded by the National Centre for Research and Development in Poland, no. GOSPOSTRATEG-VI/0029/2021-00, titled “The monitoring of innovation performance of firms and regulatory impact assessment: developing tools to support economic policy”, acronym FIRMINREG.
03.08.2022
Conference presentation
In August 2022, Anna Białek-Jaworska presented preliminary research findings titled “The determinants of tax base erosion: Evidence from the banking sector in Poland” at the World Finance Conference in Turin, Italy.
The research presented at the event was conducted as part of the project funded by the National Centre for Research and Development in Poland, no. GOSPOSTRATEG-VI/0029/2021-00, titled “The monitoring of innovation performance of firms and regulatory impact assessment: developing tools to support economic policy”, acronym FIRMINREG.