Keresés
341 találatból megjelenítve: 251-260
Cím: Does the Implementation of DAC 5 Represent a Breach of Attorney Confidentiality?
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
This contribution is devoted to an issue of the correlation between anti-money laundering measures and measures combating tax evasion. This problem is widely discussed and the regulation requiring sharing tax relevant ...
Cím: Forecasting GDP Values as Part of the Budgetary Procedure - De Lege Lata and De Lege Ferenda Conclusions
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
The objective of the article is to verify the research hypothesis that the Polish rules of fiscal policy are susceptible to manipulation with the forecast GDP size adopted in the assumptions of the Budgetary Act. Such ...
Cím: Ability-to-pay Principle and the Structure of Personal Income Tax in Poland - Selected Issues
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
The ability-to-pay principle is one of the two principles that legitimise the collection of taxes. it pertains to the correct distribution of the tax burden that gives rise to a great deal of controversy and disputes in ...
Cím: Shaping Financial Accountability Via Participatory Budgeting - Theoretical Framework for Axiological and Legal Analysis
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
Despite the potential of participatory budgeting, its possibilities to strengthen the common good principle are not fully implemented, due to the insuffcient accountability for the local expenditure. Thus, the main purpose ...
Cím: From Violation of the Budgetary Discipline to the Principle of Proportionality within the Assessment of the Levy for this Violation
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
This contribution deals with the problem of violation of the budgetary discipline and with the associated necessity of application of the principle of proportionality within the assessment of the levy for this violation. ...
Cím: The National Revenue Administration and the Protection of the Financial Security of the State and the Security of the Individual
Szerző: ;
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
An assessment of the National Revenue Administration, which has changed the basis of the functioning of the Polish tax services from the point of view of the need to protect the financial security of the state and the ...
Cím: 100 Years of Taxes as a Means of State Functioning
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
The article is prepared for the international Scientific Conference Currency, Taxes and Other institutes of Financial Law in the Year of the 100th Anniversary of the Founding of Czechoslovakia. The chosen topic is up-to-date ...
Cím: Interpretation of Treaties for the Avoidance of Double Taxation with Practical Examples
Szerző: ;
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
This contribution deals with the problem of interpretation of treaties for the avoidance of double taxation from the point of interpretative models theory. The main aim of the contribution is to confirm or disprove the ...
Cím: Exemption of Heritage Properties in Poland from Property Tax - The Fundamentals, Evolution of Solutions and Legal Framework
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
Protection of historic properties is a public task which in Poland is performed by state bodies and local authorities. it consists in, inter alia, provision of legal, organisational and financial conditions which allow for ...
Cím: Local Government Financial Institution and FinTech
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
The article compares the characteristics of local government financial institutions and FinTechs in order to make an attempt to answer the question whether a local government financial institution may constitute a FinTech. ...