http://hdl.handle.net/11320/66 2026-06-02T02:15:24Z http://hdl.handle.net/11320/20079 Tytuł: Digital Citizenship and the Right Not to Use the Internet: The European Approach Autorzy: Kużelewska, Elżbieta; Tomaszuk, Mariusz; Majnik, Tilen; Piekutowska, Agnieszka; Žuber, Bruna Abstrakt: The growing importance of the concept of digital citizenship reflects the integration of online participation, rights, and responsibilities into everyday life. European policies and initiatives increasingly emphasise digital inclusion, universal access, and the promotion of digital literacy as prerequisites for active citizenship in the digital era. At the same time, the question arises of whether individuals should also be entitled to a right not to use the internet without facing social, economic, or political exclusion. This article explores the European approach to digital citizenship in the context of this emerging right, highlighting tensions between policies aimed at inclusion and the freedom of individual choice. It analyses how to reconcile the promotion of digital participation with respect for the autonomy of individuals who choose to remain offline. It also argues that recognising the right not to use the internet is crucial for protecting personal freedoms and preventing forced digital dependency, while inclusive strategies should ensure that non-users are not marginalised in exercising their civic rights. 2026-01-01T00:00:00Z http://hdl.handle.net/11320/19603 Tytuł: Znaczenie Smart University w rozwoju społeczno-gospodarczym w ujęciu modelu quintuple helix – wybrane aspekty analizy Autorzy: Andrzejczyk, Angelika Abstrakt: Cel | Celem tekstu jest przedstawienie wyników analizy związku Smart University (SU) z szeroko pojętym rozwojem, zwłaszcza w kontekście sposobów oddziaływania tego typu uczelni na różnych aktorów otoczenia społeczno‑gospodarczego wyodrębnionych zgodnie z Quintuple Helix, oraz zaproponowanie przyszłych kierunków badań w analizowanym obszarze. Metoda badań | Zastosowano metodę systematycznego przeglądu literatury. W odniesieniu do słów kluczowych związanych ze Smart University i rozwojem lub wpływem, wyszukano materiały w bazie danych SCOPUS. Następnie wyniki przeanalizowano za pomocą VOSViewer, a wyselekcjonowane materiały poddano pogłębionej analizie treści. Wnioski | Na podstawie przeprowadzonej analizy zidentyfikowano 6 ogólnych klastrów (a szczegółowych aż 19) oddziaływania SU. Na podstawie pogłębionego przeglądu literatury zidentyfikowano kluczowe charakterystyki Smart University związane z oddziaływaniem na otoczenie i interesariuszy. Wskazano również przyszłe kierunki badań i rozwoju SU. Wyniki sugerują, że uniwersytety o określonych charakterystykach, tj. Smart, w specyficzny sposób oddziałują na otoczenie i wywierają zróżnicowany wpływ na interesariuszy. Wiedza w tym zakresie może przyczynić się do intensyfikacji wdrożeń rozwiązań smart oraz lepszego ukierunkowania decydentów w zakresie zarządzania uniwersytetami i kształtowania polityki edukacyjnej, zwłaszcza w zakresie doinwestowania uczelni. Oryginalność / wartość / implikacje / rekomendacje | Ze względu na nowość problemu i wykazany w badaniu interdyscyplinarny charakter warto pobudzić debatę na temat Smart University w nauce. Niniejszy artykuł ma na celu wypełnienie luki w badaniach i może stanowić ważny głos w wyznaczaniu ich przyszłych kierunków. Badania powinny koncentrować się na opracowaniu uniwersalnej koncepcji Smart University, w tym na określeniu poziomów dojrzałości koncepcji SU akceptowalnych z perspektywy różnych dyscyplin naukowych. Istotne jest przeprowadzenie analizy porównawczej instytucji spełniających kryteria SU, ze szczególnym uwzględnieniem ich wpływu na rozwój społeczno‑gospodarczy oraz na poszczególnych aktorów modelu Quintuple Helix. Analiza ta powinna wykorzystywać analizę danych wtórnych, wywiady pogłębione oraz zogniskowane wywiady grupowe (FGI).; Purpose | The aim of the text is to present the results of the analysis of the relationship between the Smart University (SU) and broadly understood development, especially in the context of the ways in which this type of university influences various actors of the socio-economic environment identified in accordance with the Quintuple Helix, and to propose future directions of research in the analysed area. Research method | A systematic literature review was conducted. Using keywords related to the Smart University and development or impact, relevant materials were retrieved from the SCOPUS database. The results were analysed using VOSviewer, and the selected publications underwent an in-depth content analysis. Results | Based on the analysis, six general clusters (and as many as 19 specific clusters) of the impact of Smart Universities were identified. Based on an in-depth literature review, the key characteristics of Smart Universities related to their impact on the environment and stakeholders were identified. Future directions for research and development of Smart Universities were also identified. The results suggest that universities with specific characteristics, i.e., Smart Universities, have a specific impact on their environment and exert a diverse influence on stakeholders. Knowledge in this area can contribute to the intensification of smart solution implementations and better guide decision-makers in university management and educational policy development, particularly regarding the investment in universities. Originality / value / implications / recommendations | Given the novelty of the topic and the interdisciplinary nature highlighted by the study, it is essential to stimulate academic debate on the Smart University concept. This article aims to fill a gap in the existing research and may serve as a valuable contribution to shaping its future directions. Future research should focus on developing a comprehensive and universally applicable concept of the Smart University, including the identification of maturity levels acceptable across various scientific disciplines. It is also crucial to conduct a comparative analysis of institutions that meet the criteria of a Smart University, with particular emphasis on their impact on socio-economic development and the individual actors within the Quintuple Helix model. Such analysis should employ a mixed-methods approach, including secondary data analysis, in-depth interviews, and focus group interviews (FGI). 2025-01-01T00:00:00Z http://hdl.handle.net/11320/19596 Tytuł: Tax Exemptions in Light of the Concept of Fairness in Personal Income Taxation in Poland Autorzy: Mak, Mariusz Abstrakt: Purpose | The aim of the research is to evaluate tax exemptions in the structure of the personal income tax in Poland from the standpoint of the just taxation idea. The article is an attempt to answer the question: To what extent can the idea of fair tax, taken from the theory of economics and public finance, be implemented in tax legislation, in consideration of the current social, economic and political circumstances? Research method | In order to verify the research hypothesis, a method of descriptive analysis with elements of critical analysis has been utilised, as well as concluding by analogy, based on the literature of the subject, current laws, including the Personal Income Tax Act and the jurisdiction of the Constitutional Tribunal. Results | The undertaken analysis allows for the statement that just taxation, both from the perspective of economic theory and public finance as well as enacting tax law, is a dilemma still on point and controversial, given the necessity of reconciling of both the state’s and taxpayers’ interests, i.e. common welfare and private good. Tax exemptions in the structure of income tax serve in the implementation of the non-fiscal functions of the tax, mainly characterised by redistribution and stimulation. From the point of view of tax fairness, personified strictly by the ideas of equality and universality of taxation, tax exemptions are a departure from that notion, although they are permitted when the lawmaker introducing such priorities, is driven by rational motives, which remain in accordance with the public interest. Originality / value / implications / recommendations | The added value of the article lies in its in-depth analysis of the concept of fair taxation in retrospect, together with its contemporary interpretation in relation to the current regulations governing the personal income taxation in Poland. Despite the fact that most concepts of fair taxation taken from the economic theory and public finance had materialised before the institution of the personal income tax, the matter of fair taxation plays a significant role and in contemporary tax system, considering many civilisational challenges, increase in the included income, wealth and environmental inequalities. 2025-01-01T00:00:00Z http://hdl.handle.net/11320/19590 Tytuł: General Anti-Avoidance Rule (GAAR) and the CIT Gap in Poland Autorzy: Pasternak-Malicka, Monika; Dębowski, Tomasz Abstrakt: Purpose | The article is an attempt to assess the impact of the anti-tax avoidance rule on the corporate income tax (CIT) gap in Poland. Research method | The research intention was carried out using a literature review and analysis of applicable regulations and empirical data. The implementation of the goal required the use of the Spearman’s rank correlation coefficient to determine the statistical relationship between the number of KAS (National Revenue Administration) proceedings using GAAR and the size of the tax gap in Poland. Results | Based on the Spearman’s rank correlation coefficient, the relationship between the number of proceedings and decisions issued using the GAAR clause and the size of the CIT gap was examined in years 2016-2023. In principle, no correlation was found between the individual variables. The exception was the correlation between the CIT gap as a percentage of GDP and the number of proceedings using the general clause. A large negative relationship was noted between both variables, which means that the increase in the number of proceedings of the Head of the National Revenue Administration using GAAR will be accompanied by a decrease in the corporate income tax gap. Originality / value / implications / recommendations | The publication presents the essence of the anti-tax avoidance clause, which has been controversial since its introduction. It is also an important and still relevant issue, because the results of previous experience indicate that many issues are debatable, but also raise new questions. One of the dilemmas is the issue of terminology, the catalogue of exclusions in relation to GAAR, as well as the systematic preparation of CIT gap estimates. In the future, it is necessary to continue research in the outlined area. 2025-01-01T00:00:00Z