No. 3 (2022): Discourse of Law and Administration

Articles

• Critical remarks on the nomenclature of customs and fiscal control

  Andrzej Gorgol

  Abstract views: 16

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• Control and regulatory activity of customs authorities in the collection of customs duties

  Karin Cakoci

  Abstract views: 3

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• Research and development tax incentive in the Czech Republic and Croatia

  Pavel Hajek

  Abstract views: 4

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• Tax audit and tax sanctions

  Jan Neckar

  Abstract views: 6

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• ‘Control’ of Budget Expenses Paid in the Legal Form of so-called Payments from State Budget

  Michalina Duda-Hyz

  Abstract views: 19

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• Taxation of single parents’ income – de lege lata and de lege ferenda recommendations

  Robert Zieliński

  Abstract views: 4

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• Basic values (principles) of financial law in the light of the Constitution of the Republic of Poland against the background of the constitutions of selected European countries

  Leszek Bielecki

  Abstract views: 25

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• Financing of the Armed Forces of the Republic of Poland – conclusions de lege lata and de lege ferenda

  Przemysław Panfil

  Abstract views: 9

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• Czynności sprawdzające jako forma nadzoru nad realizacją zobowiązań podatkowych

  Ewelina Bobrus-Nowińska

  Abstract views: 24

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• The boundaries of discretionary power in tax law – contemporary jurisprudence and court rulings

  Janusz Orłowski

  Abstract views: 25

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• Controlling the efficiency of spending by units of the public finance sector from the perspective of the Public Procurement Law

  Anna Wójtowicz-Dawid

  Abstract views: 15

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• Still a contribution or rather a “healthcare” tax? Remarks against the theoretical perspective.

  Szymon Moś

  Abstract views: 10

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• Supervisory activity of Regional Accounting Offices in the field of real estate tax from 2020 to 2021

  Małgorzata Wróblewska, Luiza Budner-Iwanicka

  Abstract views: 8

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• Legal and economic aspects of VAT refund for travelers on the example of Polish-Belarusian border crossings

  Marta Maksimczuk

  Abstract views: 27

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