OPEN Repository

Welcome to OPEN - the Repository of Open Scientific Publications, run by the Interdisciplinary Centre for Mathematical and Computational Modelling, University of Warsaw, previously operating as the CeON Repository. The Repository enables Polish researchers from all fields to openly share their articles, books, conference materials, reports, doctoral theses, and other scientific texts.

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22492 archived items

Recent Submissions

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Postrzeganie mieszkalnictwa wspólnotowego w Polsce przez studentów
(Biuro Analiz Sejmowych, 2023-12) Nowak, Karolina Anna; Rataj, Zuzanna; Lis, Piotr; Suszyńska, Katarzyna; Uniwersytet Ekonomiczny w Poznaniu
The purpose of the paper is to identify the axiological “image” of housing, perceived by students, taken as a specific group of respondents, offering an opportunity to visualise the cultural changes taking place in modern society. A CAWI survey was used with a non-random sample of 407 university students nationwide. The article is based on Gutman’s means-end chain method and Schwartz’s basic values theory. The respondents are as traditional as their parents and grandparents, with tradition, conformity and security dominating in the area of housing, with very low trust in other people. Respondents’ strong pro-ownership attitudes predominated in the group of values that constitute self-enhancement, such as power, achievement and hedonism. Any shared space is accepted by only 11% of respondents.
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Spółdzielnie mieszkaniowe na rynku nieruchomości w Polsce w XXI w. Bariery i szanse rozwoju
(Biuro Analiz Sejmowych, 2023-12) Sobczak, Michał; Uniwersytet Łódzki
The article tackles the ever-present problem of housing affordability in Poland and tries to answer the question of how housing affordability in Poland changed in 2016–2022 in the context of the housing policy implemented by the state, and what instruments the public authorities can use to increase this affordability in the future. For this purpose, the current state of the indicators of housing affordability for ownership, for rent and in terms of the cost of living is presented. A review of housing policy programmes in Poland in 2016–2022 is followed by the dentification of the main housing policy goals that should be implemented at the central level. First and foremost, the focus is on the goals of the National Housing Programme, which are expected to be realised by the end of 2030, according to the assumptions. Finally, recommendations for Polish housing policy and ideas for counteracting the problem of housing affordability in Poland are indicated.
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Problem dostępności mieszkań w Polsce w kontekście realizowanych programów polityki mieszkaniowej w latach 2016–2022
(Biuro Analiz Sejmowych, 2023-12) Marona, Bartłomiej; Tomasik, Klaudia; Uniwersytet Ekonomiczny w Krakowie
The article tackles the ever-present problem of housing affordability in Poland and tries to answer the question of how housing affordability in Poland changed in 2016–2022 in the context of the housing policy implemented by the state, and what instruments the public authorities can use to increase this affordability in the future. For this purpose, the current state of the indicators of housing affordability for ownership, for rent and in terms of the cost of living is presented. A review of housing policy programmes in Poland in 2016–2022 is followed by the dentification of the main housing policy goals that should be implemented at the central level. First and foremost, the focus is on the goals of the National Housing Programme, which are expected to be realised by the end of 2030, according to the assumptions. Finally, recommendations for Polish housing policy and ideas for counteracting the problem of housing affordability in Poland are indicated.
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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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Podatkowe uwarunkowania najmu budynków i lokali mieszkalnych w działalności gospodarczej polskich przedsiębiorców od 2023 r.
(Biuro Analiz Sejmowych, 2023-12) Szlęzak-Matusewicz, Joanna; Szkoła Główna Handlowa w Warszawie
The amendment to the income tax laws, introduced in 2022 in Poland, made it impossible for entrepreneurs, among other things, to include depreciation deductions on residential property in their tax-deductible costs. The aim of the article is to analyse the provisions introducing the above limitation, i.e., Article 22c point 2 of the Personal Income Tax Act and Article 16 point 2a of the Corporate Income Tax Act, and their consequences for entrepreneurs. The author also discusses the constitutionality of the provisions and the possibility of tax optimization consisting in avoiding the negative consequences of their application. The considerations are mainly based on the analysis of the Polish legal acts, as well as the case law of tax authorities and administrative courts.