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Ulgi podatkowe na polskim rynku nieruchomości. Ocena funkcjonowania

(Biuro Analiz Sejmowych, 2023-12) Łożykowski, Aleksander; Sarnowski, Jan; Zając, Konrad; Szkoła Główna Handlowa w Warszawie; Uniwersytet Wrocławski

The paper discusses the issue of selected tax law institutions that constitute a form of tax credits and other tax incentives relating directly to the immovable property market in a broad sense, which have been implemented into the Polish legal system in recent years. The article includes an analysis of the legal aspects of the functioning of the relevant regulations, the statutory objectives of their introduction, as well as possible disputed issues revealed in the course of their application raised in judicial practice. The authors attempt to answer the research question whether the tax reliefs used in Poland adequately fulfil the tasks set for them by the legislator and how they influence the real estate market in Poland.

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Edukacja uczniów cudzoziemskich w polskich szkołach w czasie pandemii – przegląd badań

(Biuro Analiz Sejmowych, 2022-03) Stankiewicz, Katarzyna; Żurek, Anna; Uniwersytet Kardynała Stefana Wyszyńskiego w Warszawie; Uniwersytet Wrocławski

The COVID-19 pandemic has affected the educational system in Poland, especially in the field of teaching the Polish language to migrant children. The aim of this article is to present the results of a review of available scientific studies and other research reports on the situation of this group during the pandemic. The summary of the article contains conclusions on the potential long-term consequences of the pandemic period for the functioning of migrant children in Polish schools, their educational progress, including learning the Polish language, as well as the process of social and cultural integration, taking into account the whole family.

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Gerontechnologia – rozważania o rozwoju technologii i techniki w kontekście poprawy jakości życia osób starszych

(Biuro Analiz Sejmowych, 2020-11) Makuch, Marta; Uniwersytet Wrocławski

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Pięć rewolucji przemysłowych – przyczyny, przebieg i skutki (ujęcie historyczno-analityczne)

(Biuro Analiz Sejmowych, 2020-11) Zamorska, Katarzyna; Uniwersytet Wrocławski

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Klasa na talerzu? Ruchliwość społeczna, kapitał społeczny a praktyki współbiesiadnictwa

(Biuro Analiz Sejmowych, 2020-09) Cebula, Michał; Uniwersytet Wrocławski

The aim of this paper is to assess the importance of class differences in contemporary Poland by studying the effect of social position and mobility on the commensal practices. For this purpose, the author applies Pierre Bourdieu’s multidimensional class model and argues that class effect may be disaggregated into three components: cultural, economic and social capital. Using data from a survey conducted in 2017, he finds support for three hypotheses. First, commensality is more typical for people with higher endowments of economic and cultural capital, but is not related to educational mobility/immobility. Second, commensality is correlated with social capital and social networks and thus potentially conducive to social advantages. Third, commensality goes together with culinary openness and cosmopolitan taste that foster it. Contrary to the thesis of class dissolution, class differences are still operative in contemporary societies.

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