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Copyright of Ruch Prawniczy, Ekonomiczny i Socjologiczny (0035-9629) is the property of Adam Mickiewicz University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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Celem artykułu jest krytyczna ocena kierunku ewolucji modelu opodatkowania spółek handlowych w Polsce. Autor wskazuje, że wprowadzone w ostatnich latach zmiany w opodatkowaniu spółek osobowych (komandytowej, komandytowo-akcyjnej i jawnej) mają charakter asystemowy i dowodzi, że niektóre z wprowadzonych rozwiązań naruszają konstytucyjną zasadę sprawiedliwości podatkowej (art. 2 i 32 w zw. z art. 84 Konstytucji RP), w szczególności: nadanie podmiotowości prawnopodatkowej spółce jawnej (art. 1 ust. 3 pkt 1a lit. a–c ustawy o podatku dochodowym od osób prawnych), nierówne traktowanie wspólników spółki jawnej i komplementariuszy spółki komandytowej i komandytowo-akcyjnej (art. 30a ust. 1 pkt 4 w związku z art. 30a ust. 6a–6c ustawa o podatku dochodowym od osób fizycznych [u.p.d.o.f.]) oraz przyznanie nieuzasadnionych przywilejów komandytariuszowi (art. 21 ust. 51a u.p.d.o.f.). Na koniec w ramach postulatów de lege ferenda autor rozważa możliwości korekty obowiązującego modelu opodatkowania spółek i ich wspólników. Tekst uzupełnia istotną lukę badawczą w refleksji nad konstytucyjnością i systemowością zmian w opodatkowaniu spółek handlowych w Polsce. W pracy wykorzystano metodą dogmatycznoprawną w celu weryfikacji konstytucyjności przywołanych wyżej regulacji oraz metodą teoretycznoprawną w celu wykazania asystemowości nowego modelu opodatkowania spółek.

(Defensor civitatis. Legal protection authority in the later Roman Empire): In the 4th century, an official with the title defensor civitatis became widespread in the Roman Empire. His task was to protect the poor from administrative injustices. Noteworthy were his powers regarding taxation, which served the state’s fiscal goals by protecting sources of tax revenue. Initially, the defensor enjoyed a certain level of independence, but over time the position became subordinated to the local elites. In the 5th and 6th centuries, the original function of this official was distorted.

Copyright of Prawo Budżetowe Państwa i Samorządu is the property of Nicolaus Copernicus University in Torun, Faculty of Law & Administration and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Economic & Political Thought / Myśl Ekonomiczna & Polityczna is the property of Lazarski University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Studies & Work of the Collegium of Management & Finance / Studia i Prace Kolegium Zarzadzania i Finansów is the property of SGH Warsaw School of Economics and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Studies & Work of the Collegium of Management & Finance / Studia i Prace Kolegium Zarzadzania i Finansów is the property of SGH Warsaw School of Economics and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

One of the powers of the Polish Constitutional Tribunal is the so-called abstract control related to the examination of the compliance of statutes (laws) with the Polish Constitution. The subject of these statutes may be tax matters. In recent years, the tribunal has repeatedly ruled on the consistency of such legal acts with the Constitution, including the reference to the provisions of the Law on local taxes and fees, which regulates a real-estate tax. Some of the rulings thereon were interpretive in nature, i.e. they indicated inconsistency with the Constitution within a specific understanding of the provision under verification. Their direct consequences were claims for excess tax made by real-estate taxpayers, which were envisaged by the procedures prescribed by the provisions of the law - the Tax Ordinance. In this regard, significant shortcomings of the above-mentioned act have been revealed. We may put forward a thesis according to which the procedure provided for in the Tax Ordinance for the recovery of excess tax in connection with the Constitutional Tribunal's rulings is defective as, in particular, it does not take into account the rulings which are interpretative in nature. Verification of this research assumption requires the analysis of both the statutory provisions on the recovery of excess tax and the rulings of administrative courts that have been made thereon. The rationale for discussing this issue is its great practical importance, in particular, as indicated above, the fact that in recent years the judgments issued by the Constitutional Tribunal with regard to the Law on local taxes and fees regulating a realestate tax have precisely been of an interpretative nature. [ABSTRACT FROM AUTHOR]

Copyright of Studia z Dziejów Panstwa i Prawa Polskiego is the property of Andrzej Frycz Modrzewski Krakow University, AFM Publishing Office and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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Copyright of Prawo Budżetowe Państwa i Samorządu is the property of Nicolaus Copernicus University in Torun, Faculty of Law & Administration and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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Copyright of Social Inequalities & Economic Growth / Nierownosci Spoleczne a Wzrost Gospodarczy is the property of University of Rzeszow and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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Copyright of Zeszyty Teoretyczne Rachunkowości is the property of Stowarzyszenie Ksiegowych w Polsce Rada Naukowa and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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The optimal taxation level and tax structure depend on numerous factors and enormously differ from country to country. However, the two mentioned tax policy instruments could ensure economic recovery and sustainable economic growth. This article aims to examine the effects of tax policy on economic development and evaluate the role of appropriate tax instruments in speeding up recovery. The results showed that tax level harms the GDP per capita growth rate in Central Europe and Baltic states over the 2000-2021 period. Another vital finding is the increase in both overall employment and investment to GDP ratio positively affected the real GDP per capita growth rates. In order to foster economic growth government might use tax cuts and other stimuli both for distortionary and non-distortionary taxes. The tax policy's institutional potential should be improved to neutralize the adverse effects of COVID-19 impact and enhance macroeconomic sustainability. [ABSTRACT FROM AUTHOR]

Copyright of Prawo Budżetowe Państwa i Samorządu is the property of Nicolaus Copernicus University in Torun, Faculty of Law & Administration and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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Copyright of Studies in Law & Economics / Studia Prawno-Ekonomiczne is the property of Lodz Scientific Society / Lodzkie Towarzystwo Naukowe and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Opodatkowanie religijnych organizacji w Ukrainie W artykule przeanalizowano właściwości opodatkowania organizacji religijnych, a także przedsiębiorstw, instytucji i zakładów, utworzonych przez organizacje religijne w Ukrainie. Zbadano ulgi związane z uzyskaniem statusu organizacji niedochodowej (odnośnie do podatku od dochodu), a także ulgi, które są związane z zabezpieczeniem działalności statutowej organizacji religijnej (odnośnie do podatku od majątku i podatku od kosztów dodanych). Ustalono, że najbardziej napełniające budżety podatki, które pełnią ważne funkcje społeczne (podatek od dochodów osób fizycznych, państwowe ubezpieczenie społeczne), organizacje religijne spłacają na zasadach ogólnych, co z jednej strony formuje odpowiednie warunki dla spełnienia przez te organizacje swoich zadań z realizacji usług socjalnych, a z innej, zabezpiecza zasadę równości i niedyskryminacji podmiotów gospodarczych.

Czynności egzekucyjne uregulowane w ustawie o postępowaniu egzekucyjnym w administracji mają znaczny wpływ na sytuację zobowiązanego w trakcie postępowania egzekucyjnego. Mowa tu o art. 64 ustawy o postępowaniu egzekucyjnym w administracji i o uregulowaniach dotyczących wysokości kosztów egzekucyjnych. Przepisy te budzą wiele kontrowersji w styczności z przepisami Konstytucji RP oraz innymi przepisami dotyczącymi uprawnień jednostki w postępowaniu przed organami administracji publicznej. Jak wskazywał Trybunał Konstytucyjny w wyroku z 2016 r. oraz Rzecznik Praw Obywatelskich, przepisy związane z kosztami stanowią dodatkową daninę i powinny ulec nowelizacji w zakresie ich zastosowania. Przy określaniu kosztów egzekucyjnych nie powinno dojść do pozyskania dochodu nieuzasadnionego wielkością, czasochłonnością czy stopniem skomplikowania czynności egzekucyjnych. Wysokość kosztów egzekucyjnych powinna odpowiadać rzeczywistym wydatkom. Nie powinny one stanowić dochodu dla organu egzekucyjnego. Istotne jest zachowanie racjonalnej zależności między wysokością opłat a czynnościami organu, za których podjęcie opłaty te zostały naliczone.

The article contains an analysis of the issues related to the application of non-ruling forms of activity of public administration in the performance of public law obligations through administrative enforcement proceedings. In principle, as part of such proceedings, public law obligations, understood as orders or prohibitions within the area of administrative law and other branches of law applied by administrative authorities (tax law, financial law, labor law), are carried out. Non-ruling forms of activity play a major role in administrative enforcement proceedings. The implementation of an enforcement measure may be related to authorized entities taking not only ruling, but also non-ruling actions. In order to apply an enforcement measure (which constitutes an institutionalized form of administrative compulsion), an administrative authority, on occasion, has to take non-ruling activities. Considering, primarily, the significant severity of the compulsion measures that may be applied towards the party obliged under enforcement proceedings, this proceedings should be carried out with respect for the values of a democratic state and with due care for the good of an individual. [ABSTRACT FROM AUTHOR]

Celem artykułu jest przedstawienie kryteriów pozaprawnych należących do obszaru aksjologii zewnętrznej, do których odsyłają w toku wykładni klauzule generalne unormowane w przepisach prawa po­datkowego. Zasadność podejmowania tego typu badań wynika stąd, że od kilku lat ustawodawca coraz częś­ciej w normach podatkowo-prawnych koduje różnorodne pod względem konstrukcyjnym klauzule generalne. Niestety zarówno przyczyny sięgania przez prawodawcę po te typowe jednak dla prawa prywatnego kategorie prawne, jak i sama treść uregulowanych w prawie podatkowym tego rodzaju zwrotów nieostrych nie zawsze jest uzasadniana w sposób racjonalny i przekonujący. Konsekwencją tego zjawiska są trudności związane z do­precyzowaniem w konkretnych stanach faktycznych właściwych wartości i norm pozaprawnych. W artykule wskazano, że unormowane w przepisach prawa podatkowego różnego rodzaju klauzule generalne niezależnie od ich rodzajów oscylują wokół ochrony dwóch generalnych różnych dóbr: publicznego i jednostkowego.

Through the substantive competence of administrative courts, the judgments of these courts may shape the tax-legal situation of individuals despite the lack of legal regulations directly referring to such decisions of these courts. It should be noted, however, that a substantive judgment of an administrative court replaces a tax decision in both its substantive and formal aspects. The first one is connected with the fact that a tax case is decided directly by a judgment of an administrative court and not by a tax decision of a tax authority. The second is connected with the fact that the tax proceedings are terminated by a court judgment and not by a decision of a tax authority. Consequently, when analysing the tax law provisions in each case where the law makes an entity's tax situation conditional on the issuance or delivery of a tax decision, it should be borne in mind that the same effects as this administrative act may also be produced by the administrative court. [ABSTRACT FROM AUTHOR]

Copyright of Economic Sciences / Nauki Ekonomiczne is the property of Nauki Ekonomiczne and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Artykuł dotyczy szarej strefy, rozumianej jako wszelkie próby unikania obowiązku podatkowego przez obywateli. Zjawisko to jest nieodłączną częścią każdej gospodarki i może na nią wpływać zarówno w sposób pozytywny, jak i negatywny, przy czym udział niekorzystnych konsekwencji jest większy. Mając to na uwadze, władze państwowe podejmują szereg działań, mających na celu ograniczanie zasięgu szarej strefy. Istotnym elementem w kształtowaniu się jej rozmiarów jest to, czy obywatele wyrażają „ciche przyzwolenie” na tego typu czynności. Opracowanie zawiera ba-danie na temat poziomu moralności podatkowej wśród losowo wybranej grupy badanych w wieku produkcyjnym.

Artykuł ma na celu przybliżenie całokształtu obowiązków podatkowych związanych z funkcjonowanie podmiotów wytwarzających energię elektryczną z wiatru. Ramy prawne funkcjonowania elektrowni wiatrowych w Polsce na przestrzeni lat znacząco ewoluowały i były wielokrotnie zmieniane, co jest szczególnie widoczne właśnie na gruncie przepisów prawa podatkowego. Pozyskiwanie energii elektrycznej z wiatru jest obecnie jedną z wiodących metod wykorzystania odnawialnych źródeł energii. W polskim systemie prawnym tego rodzaju działalność jest traktowana w sposób szczególny. Wiążę się z tym mnogość obowiązków o charakterze podatkowym, których podmiotami są jednostki prowadzące elektrownie wiatrowe.

Copyright of Studies in Law & Economics / Studia Prawno-Ekonomiczne is the property of Lodz Scientific Society / Lodzkie Towarzystwo Naukowe and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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Copyright of Zeszyty Prawnicze Biuro Analiz Sejmowej is the property of Kancelaria Sejmu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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Copyright of Zeszyty Prawnicze Biuro Analiz Sejmowej is the property of Kancelaria Sejmu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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The literature on the subject mentions three kinds of levies imposed in the early modem era. The first was a regular tax for the benefit of the army, irrespective of whether it was an occupying, neutral or friendly force; its amount depended on the property of the individual in question. The second type, called Brandschatzung in German, was usually a one-off payment aimed at securing the area seized by the occupier against looting or destruction. The third type, the so-called Kontribution, was imposed by the occupier depending on the needs of the army. Its payment deadline was short, so it was often paid in instalments and its collection was entrusted to an official designated by the municipal authorities. This last form was the most popular levy imposed by the Swedish troops on the regions they occupied, also on the Polish-Lithuanian Commonwealth during the so-called Deluge and the Great Northern War. The aim of the article is to provide answers to questions about the practice and legitimacy of the imposition of the Kontribution on cities in the Polish-Lithuanian Commonwealth by Swedish troops, and to determine its place in the general system of levies. The last question concerns research possibilities offered to us by Kontribution registers. The article is divided into three parts: the first is devoted to the classification of levies making it possible to determine what type of levies were imposed on the people of the Polish-Lithuanian Commonwealth during the two occupations. The second part focuses on the system of organising and collecting levies in the cities of the Polish Crown as well as criticism of this unique kind of source. Part three contains examples of the use of Kontribution registers -- using registers from Warsaw and Lviv from 1702 as examples -- to carry out research into residents of early modem cities. [ABSTRACT FROM AUTHOR]

Copyright of Economic & Regional Studies/Studia Ekonomiczne i Regionalne is the property of Sciendo and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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Copyright of Prawo Budżetowe Państwa i Samorządu is the property of Nicolaus Copernicus University in Torun, Faculty of Law & Administration and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Podatki ubezpieczeniowe, zwane w Polsce składki, stosowane najbardziej degresywny rodzaj opodatkowania w zakresach podatków, gdzie są stosowane, prowadząc do wzrostu nierówności społecznych. W ciągu ostatniego półwiecza podatkowego te stałe są narzędzia do obsługi nadmiernego opodatkowania, z pracy i selektywnego finansowania publicznej opieki zdrowotnej oraz systemów rentowych i emerytalnych. Tymczasem dużo efektywniej obejmuje podstawowe usługi ubezpieczeniowe, które mogą być zasilane za pomocą progresywnego systemu fiskalnego. Budowa progresywnego systemu fiskalnego powinna być stosowana nie tylko o stopniowanych podatkach, w tym są to szczególnie ważne wartości wolnej od podatku, ale przede wszystkim wszystkim o wyborze przedmiotu opodatkowania. Większość negatywnych relacji na gospodarkę i inwestycje opodatkowania przepływów, duże ogólne, w tym przede wszystkim wszystkim. Lepsze są podatki konsumpcyjne jako opodatkowanie pracy i podatków zależnych. Najbardziej korzystne jest opodatkowanie zasobów usług, majątków. Głównym celem fiskalnym należy być przesunięciem budżetu państwa z opodatkowania pracy na opodatkowanie usług.

Celem niniejszej publikacji jest przedstawienie i porównanie wybranych aspektów regulacji podatkowych obowiązujących w krajach Unii Europejskiej w zakresie ustalania cen transferowych, stosowanych w transakcjach o niskiej wartości dodanej zawieranych pomiędzy podmiotami powiązanymi, w rozliczeniach wewnątrzgrupowych i innych aspektach związanych z międzynarodowym prawem z zasadami obowiązującymi w prawie rosyjskim. Zasadnicza teza opracowania zawiera się w stwierdzeniu, że regulacje podatkowe dotyczące dokumentowania zasad sporządzania cen transferowych obowiązujące w poszczególnych krajach Unii Europejskiej, pomimo przyjęcia wspólnych założeń, znacznie różnią się między sobą, co uniemożliwia jednolite podejście przedsiębiorców do ich ustalania. Przygotowując opracowanie dokonano analizę literatury przedmiotu z zakresu finansów, rachunkowości i prawa, analizę i ocenę obowiązujących oraz projektowanych aktów prawnych, a - formułując wnioski z badań - skonfrontowano wyniki analizy z doświadczeniami własnymi autorów.