The study posed a research question: did the situation caused by COVID-19 affect the economic position of energy companies? The aim of the study is to investigate the impact of the situation of the epidemic state introduced in 2020 on the activities of the efficiency of energy sector companies. The subject of the research will be the ten largest Polish power plants in terms of electricity production, including four capital groups to which they belong. Financial data from 2014 to 2020 will be used for the research. To test the effectiveness, the tools of the ratio analysis will be used. The analysis of the financial statements in terms of investments in manufacturing activities confirms the hypothesis that companies investing in new solutions and technologies will be best prepared for an exceptional situation. The results of the research show that those capital groups which in the period preceding the outbreak of the epidemic made the largest investment outlays and at the same time their financial ratios and market valuation on the Warsaw Stock Exchange were the highest, they also achieved the highest financial results during the pandemic—they had the most favorable economic situation.

The COVID-19 pandemic restrictions introduced in 2020 in many countries on economic activity and gainful employment have in many cases, reduced the incomes of individual households. As a result, the actual ability to meet credit obligations has declined, particularly for those who have lost their jobs or livelihoods. The COVID-19 pandemic has become a significant challenge for economies, national authorities, and entrepreneurs, including borrowers. This article aims to analyse the legal regulations in Poland, and Vietnam, introducing instruments to support borrowers, consumers, and entrepreneurs, in connection with the COVID-19 pandemic. The authors will present the legal basis for the instruments to support borrowers provided in the studied countries, indicate their legal nature, forms, and conditions of using them. They also compare legal solutions introduced in connection with the pandemic aimed at mitigating its adverse effects on borrowers in Poland, and Vietnam, to indicate whether cultural differences and differences in legal systems, as well as individual approaches to the domestic credit market, affected the choice of legal instruments for supporting borrowers in connection with the COVID-19 pandemic, or not.

The analysis undertaken in this article is of the migration of natural persons, self-employed and not self-employed, for economic (including tax) reasons, which has been recorded among the citizens of Belarus, Ukraine, Poland, and Vietnam. Tax migration, which is a type of economic migration of individuals, including those engaged in business, is one of the forms of reaction to taxes and tax reforms introduced in a country and the shape of the system of tax preferences. This study aims to examine the conditions of income taxation of individuals in the countries studied (Poland, Belarus, Ukraine, and Vietnam). The shape of the tax system has been or could be a premise for the migration of individuals from Poland to other countries, as well as from the countries studied to Poland. The reason for choosing these countries for the analysis of this phenomenon was the well-established scholarly cooperation of the Polish authors with authors representing public universities in Vietnam, Ukraine, and Belarus, as well as the available statistical data confirming the fact that residents of these countries account for the largest number of permanent and temporary residence permits given in Poland. It was considered that a comparison of legal solutions to the income taxation of taxpayers in the indicated countries, given the significant level of migration to Poland, can lead to exciting conclusions due to the differences in their legal systems, economic development, and tax systems.

The main objective of this research, directly related to the introduction of the COVID-19 pandemic, is to answer the question: has the epidemiological situation and energy crisis affected the CSR policy of transport industry companies and the forms of its implementation? This research aims to answer whether the social objective set out in the CRS policy, implemented by the studied entities, conflicts with commercial purposes, whether the implementation of CRS is profitable for these entities, and in which areas of activity it manifests itself. The aim is to investigate why the studied entities engage in CSR? The following research methods were applied: an economic and legal analysis of CRS principles and activity reports. The study focused on the activities of enterprises pursuing their business objectives and, at the same time, their socio-cultural mission. The CSR policies for 2019–2021, which surveyed transport industry companies operating in Poland, are analyzed. Empirical findings show that companies are responsive to the CSR concept and those considering international standards.

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