Purpose: Family is treated as a basic unit of community life. Its development and conditions determine the development of the state. These premises encouraged the authors to take up research in the discussed subject-matter. Their main goal is to establish families' conditions in Poland and the relevant aims of a family policy. The authors focused on establishing whether and to what degree tax instruments may act as mechanisms for Poland's families. The authors intend to formulate de lege lata and de lege lata conclusions. Design/Methodology/Approach: The research was conducted based on the interpretation of applicable laws. The normative material and views of legal scholars and commentators were analyzed. Findings: The research results allowed the formulation of a conclusion that the contemporary Polish tax system cannot be considered pro-family, and tax instruments for supporting families are used to an insufficient degree. Relevant postulates addressed to the legislator were formulated. Practical Implications: The research results may be used in the process of constructing profamily tax solutions. These, in turn, are an essential element of reducing unfavorable demographic trends. Originality/value: The literature to date lacks studies addressing the subject-matter in question. Therefore, this study fills the existing information gap.

The aim of the paper is to assess the level of creativity and the ability of student youth to spot business opportunities, generate, assess and develop business ideas with ethical and sustainable thinking approach -as important part of entrepreneurial competencies crucial in the process of innovative business venture creation. Design/Methodology/Approach: The research was conducted in 2020 on students' groups studying at three different universities in Poland in South-Eastern Poland. The survey with use of questionnaire was conducted according to EntreComp Framework in the area of "ideas and opportunities". Findings: The overall results are optimistic as the youth surveyed feel innovative, curious, open and able to recognize the value of ideas that are promising traits for their future business creation. The results show that the surveyed youth was differentiated in the competency's assessment regarding the field of study and university, study degree, gender, professional situation and place of residence. Practical Implications: Research enabled to examine entrepreneurial competencies among student youth and form recommendations for focusing in educating student youth in the area of developing ideas that create value for others, sharing and protecting ideas, and uncovering needs and strengthening efforts in order to drive sustainable thinking. Originality/value: The originality of the research is based on the use of the EntreComp methodology, which allows to diagnose and then develop key competencies for the development of entrepreneurship according to the framework promoted by European Commission. The added value of the research is elaboration of the synthetic index "ideas and opportunities", which allows a joint assessment of the individual competences included in this area.

Corporate social responsibility (CSR) is becoming more and more frequently emphasized part of management in the structure of Polish enterprises. These results from the fact that growing awareness of consumers, destructive impact of industry on the natural environment, economic scandals, unethical behavior among entrepreneurs, bring about redefining the principles of a business activity on the market by entrepreneurs. As a result of the above, such values as honesty, trust, or responsibility take on greater importance. Additionally, more and more often, Polish entrepreneurs pay attention to the influence of the company on the environment, the way the stakeholders are treated, while striving to maximize profit. The present paper looks into the subject of social responsibility from the point of view of Polish enterprises. To verify this objective, there was the analysis of the due literature performed, and also carried out the survey among 174 entrepreneurs running their business activity in the area of Southern Poland. The research tool used in the research was the questionnaire (PAPI and CAWI). In the conducted research, there were factors analyzed referring to knowledge of social responsibility among the people holding both managerial and lower-level positions, in particular opinion, is it important for enterprises to be driven by ethical standards? How to implement CSR in their structures? How to understood concept of CSR? What are the reasons for the implementation of CSR in the strategy of the company? The considerations (both the theoretical and practical ones) confirmed that the Polish enterprises feel the increased need to implement the activities in the field of social responsibility, which, in the present conditions, constitutes an important part of running a business activity.