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“Laissez-Faire” Principle in Tax Law during the Crises 危机期间税法中的“自由放任”原则
Q3 Social Sciences Pub Date : 2023-06-27 DOI: 10.17951/sil.2023.32.2.225-247
Michal Radvan
In the last three years, the whole world has been struck by several crises. These extraordinary circumstances made many governments intervene much more in the economy, including tax law amendments. Many countries, including the Czech Republic, decreased several taxes or even abolished some as a kind of subsidy. This has resulted in a sharp rise in the public debt. The paper’s main aim and also the hypothesis to be confirmed or disproved is to answer the question of whether it would not be better to leave tax systems untouched in times of economic and other crises. To meet the contribution objectives, the IMRaD structure of the article is being used. The research part indicates amendments to the tax acts in the recent three years, justified on the grounds of the economic crises caused by the COVID-19 pandemic or consequences connected with the Russian invasion of Ukraine. In the discussion, the relationships between the new legal norms and the legal behavior of taxpayers are predicted, and the effects of legal regulation on the economic behavior of taxpayers are explained. Legal amendments also affect public budgets’ revenues. In conclusion, the strengths and weaknesses of de lege lata regulation in the study area are identified, and amendments de lege ferenda are suggested.
在过去的三年里,整个世界都受到了几次危机的打击。这些特殊情况促使许多政府加大对经济的干预力度,包括修改税法。包括捷克共和国在内的许多国家减少了几种税收,甚至取消了一些税收,作为一种补贴。这导致了公共债务的急剧上升。本文的主要目的和有待证实或反驳的假设是回答这样一个问题:在经济和其他危机时期,保持税收制度不变是否会更好。为了满足贡献目标,本文使用了IMRaD结构。研究部分表明,最近三年对税法的修改是合理的,理由是COVID-19大流行造成的经济危机或与俄罗斯入侵乌克兰有关的后果。在讨论中,对新的法律规范与纳税人法律行为之间的关系进行了预测,并解释了法律规制对纳税人经济行为的影响。法律修订也会影响公共预算收入。最后,指出了研究区域法律法规的优势和不足,并提出了法律法规的修改建议。
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引用次数: 0
Objectives of Mediation and Selection and Implementation of Mediation Strategies and Techniques by Mediators in Civil Disputes – Study Report (Part III – Interviews) 民事纠纷调解的目的及调解员对调解策略和技巧的选择和运用-研究报告(第三部分-访谈)
Q3 Social Sciences Pub Date : 2023-06-27 DOI: 10.17951/sil.2023.32.2.303-332
Adam Zienkiewicz
Studies of understanding and identification of mediation objectives, strategies and techniques and the effectiveness of mediation proceedings are justified from the cognitive and practical perspectives. The aim of this paper is to present the report of an empirical study, devoted to the subject matter mentioned above, conducted by the author as part of the scientific activity financed by the Polish National Science Centre. The paper is complex in nature – it deals with the research, concept and methodological threads. The empirical study was conducted in Poland, with Polish mediators participating in it, providing mediation services mainly in one of the Mediation Centres operating at District Chambers of Legal Advisors, making up the National Network of Legal Advisor Mediation Centres. However, considering the universal and utilitarian nature of the issue in hand, the comparative potential, originality and cognitive value of the study findings may be of interest to both Polish and international scientists and practitioners of mediation as an amicable form of holistic legal dispute management. Given the scope and depth of the issues addressed, the article is divided into three parts. This text (part III) contains significant, selected data gleaned from in-depth interviews with mediators, as well as their concise discussion and major conclusions and the summary of the whole scientific activity.
从认知和实践的角度来看,对调解目标、策略和技巧以及调解程序有效性的理解和识别研究是合理的。本文的目的是提交一份实证研究报告,该报告专门针对上述主题,由作者作为波兰国家科学中心资助的科学活动的一部分进行。这篇论文本质上是复杂的——它涉及研究、概念和方法线索。实证研究是在波兰进行的,波兰调解员参加了研究,主要在地区法律顾问商会的一个调解中心提供调解服务,该中心构成了国家法律顾问调解中心网络。然而,考虑到手头问题的普遍性和功利性,研究结果的比较潜力、原创性和认知价值可能会引起波兰和国际科学家和作为整体法律纠纷管理友好形式的调解实践者的兴趣。鉴于所讨论问题的范围和深度,本文分为三个部分。本文(第三部分)包含从与调解员的深入访谈中收集的重要精选数据,以及他们的简明讨论和主要结论以及整个科学活动的总结。
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引用次数: 0
Promoting Social Economy as an Instrument for Institutional Change: The Case of Bulgaria 促进社会经济作为制度变革的工具:以保加利亚为例
Q3 Social Sciences Pub Date : 2023-06-27 DOI: 10.17951/sil.2023.32.2.283-302
Albena Vutsova, T. Yalamov, Martina Arabadzhieva
The following paper presents three related narratives. The first one looks at the dynamics of definitions of social economy and social enterprises. The second presents the Bulgarian perspective on social enterprises from different data sources with a focus on particular regulatory gaps, which impede the development of specific social enterprises in Bulgaria, called chitalishte. They have the longest and most steady tradition in the country among the not-for-profit organizations. The third narrative presents a story of non-profit social enterprises as agents of institutional change. The examples used in the paper arose in different time periods, have different specifics, but all emphasize the importance of the economic and social environment for the degree of sway on the institutional profile of chitalishta. The specific forms of Bulgarian social entities were studied in order to demonstrate their potential for institutional changes, expected level of impact, and compliance with coherent policies. Some regulatory deficiencies that narrow the scope of their action were also analyzed.
以下论文介绍了三个相关的叙述。第一部分着眼于社会经济和社会企业定义的动态。第二部分介绍了保加利亚从不同数据来源对社会企业的看法,重点是阻碍保加利亚特定社会企业发展的特定监管差距,称为chitalishte。在非营利组织中,他们拥有全国最悠久、最稳定的传统。第三种叙事呈现了一个非营利性社会企业作为制度变革推动者的故事。论文中使用的例子出现在不同的时间段,有不同的细节,但都强调了经济和社会环境对chitalishta制度形象影响程度的重要性。对保加利亚社会实体的具体形式进行了研究,以展示其体制变革的潜力、预期影响水平以及遵守连贯政策的情况。还分析了一些缩小其行动范围的监管缺陷。
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引用次数: 0
The Impact of Intra-Group Relations on the Amount of the Tax on Certain Financial Institutions 集团内部关系对某些金融机构税收数额的影响
Q3 Social Sciences Pub Date : 2023-06-27 DOI: 10.17951/sil.2023.32.2.267-282
P. Szczęśniak
This study of a scientific and research nature concerns the structure of the tax on certain financial institutions. The essence of the subject of research as a scientific problem focuses on the assessment of the impact of intra-group relations between companies on the amount of the tax on certain financial institutions. The main objective of the paper is to analyse how intra-group relations are defined in relation to the rules for creating definitions of legal terms. A lack of proper linkage of legal and factual relations between undertakings and the tax law rules, as determined by the legal-dogmatic method and jurisprudence analysis, may lead to discriminatory or preferential differentiation. The article attempts to prove the thesis that in the light of the provisions of the Act on the tax on certain financial institutions, there is a problem of privileging groups of companies in which, in addition to a domestic entity, which is a taxpayer, members are also those having its registered office or place of management outside the territory of the Republic of Poland. The article contains legislative recommendations that should improve the provisions of the Act on the tax on certain financial institutions. Despite the fact that the article deals with a dogmatic analysis of Polish tax law, the conclusions drawn from it may be of universal importance in relation to the principle of equality understood as the obligation to treat entities in a similar situation equally, without differentiations, either discriminatory or preferential.
这项具有科学研究性质的研究涉及对某些金融机构征税的结构。作为一个科学问题,本课题研究的实质是评估公司之间的集团关系对某些金融机构的税收数额的影响。本文的主要目的是分析如何在创建法律术语定义的规则中定义群体内关系。法律教条式方法和法学分析所确定的企业与税法规则之间的法律和事实关系缺乏适当的联系,可能导致歧视性或优惠的区别。该条试图证明这样一种论点,即根据《对某些金融机构征税法》的规定,存在一种对公司集团给予特权的问题,这些公司集团的成员除了作为纳税人的国内实体外,还包括在波兰共和国领土以外设有注册办事处或管理地点的公司。该条载有立法建议,应改进该法案关于对某些金融机构征税的规定。尽管该条涉及对波兰税法的教条式分析,但从中得出的结论可能对平等原则具有普遍重要性,平等原则被理解为平等对待处于类似情况的实体的义务,没有区别、歧视或优惠。
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引用次数: 0
The Institution of the Crown Witness in the Light of the Directive Prohibiting the Exchange of Procedural Roles and Selected Evidentiary Prohibitions of the Polish Criminal Procedure 根据波兰刑事诉讼程序中禁止交换程序角色的指令和选定的证据禁令建立官方证人制度
Q3 Social Sciences Pub Date : 2023-06-27 DOI: 10.17951/sil.2023.32.2.91-101
Karol Bajda
The institution of the crown witness in Poland was introduced into the legal order in 1997 and its aim was to effectively counteract organized crime, which at that time was experiencing its heyday. Being very controversial from the very beginning, with numerous voices of criticism and approval at the same time, over the years it has consolidated its position and for 25 years has continuously contributed to breaking the conspiracy of silence of the perpetrators of crimes of the greatest severity. The subject of the article is the analysis of the institution of the crown witness in the context of the element of the procedural role of the perpetrator and selected evidentiary prohibitions of the Polish criminal procedure. The author confronts the eponymous institution with the prohibition of changing procedural roles, the prohibition of excluding the freedom of expression of the person being questioned, and the prohibition related to obtaining an evidentiary statement that cannot constitute evidence. The role of these prohibitions is to shape truthful findings in the criminal process and to guarantee its fairness. The procedure for granting the status of a crown witness, which is a kind of compromise between the fairness of the trial and the purpose of the institution, carries the risk of abuse in this area. The threat concerns the violation of the principle of material truth and the protection of the procedural position of the accused who has not obtained the status of a crown witness.
在波兰,法定证人制度于1997年被纳入法律秩序,其目的是有效地打击有组织犯罪,当时有组织犯罪正处于鼎盛时期。它从一开始就极具争议性,同时有许多批评和赞同的声音,多年来它巩固了自己的立场,25年来不断为打破最严重罪行的犯罪者的沉默阴谋作出贡献。这篇文章的主题是在行为人的程序作用因素和波兰刑事诉讼程序中某些证据禁令的范围内分析皇冠证人制度。发件人以禁止改变程序角色、禁止排除被讯问人的言论自由、禁止获取不能构成证据的证据陈述等方式向同名机构提出质疑。这些禁令的作用是在刑事程序中形成真实的调查结果,并保证其公正性。作为审判公正性与制度宗旨之间的一种妥协,授予皇冠证人地位的程序在这方面存在滥用的风险。这一威胁涉及违反实质事实原则和保护未取得正式证人地位的被告的诉讼地位。
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引用次数: 0
Counterfeit Money and Its Surrogate in Swiss Criminal Law 瑞士刑法中的假币及其代理
Q3 Social Sciences Pub Date : 2023-06-27 DOI: 10.17951/sil.2023.32.2.73-89
Maciej Błotnicki
The study aims to introduce the reader to the issue of criminal law protection of money in Swiss legislation against attacks on its authenticity in the form of forgery or counterfeiting. The solutions presented in the text, used on the basis of Swiss criminal law, to some extent, can provide a reference point both for undertaking separate and detailed analyses devoted to the domestic type of counterfeit money and for formulating balanced de lege ferenda postulates. Accordingly, the article contains a dogmatic analysis of the provisions typifying counterfeit money or its surrogates in Swiss criminal law. The argument was preceded by an indication of the distinguished categories of criminal acts aimed at protecting the circulation of money and other means of payment. Moreover, reference was made to the statutory threat of punishment provided for in Swiss law and to the specific basis for the confiscation decision. It is worth noting that the Swiss legal order is not one of the most desirable lines of analysis in the Polish legal doctrine. This fact is surprising insofar as the current criminal law of Switzerland was a significant inspiration for the drafters of the Polish Criminal Code of 1932. This leads to the conclusion that a closer analysis of Swiss institutions that protect money from counterfeiting is necessary and worth attention.
该研究旨在向读者介绍瑞士立法中对货币的刑法保护问题,防止以伪造或伪造的形式攻击其真实性。在某种程度上,文中提出的解决办法是在瑞士刑法的基础上使用的,可以为专门对国内类型的假币进行单独和详细的分析以及制定平衡的法律公决假设提供参考点。因此,本文对瑞士刑法中伪钞或其替代品的典型规定进行了教条式的分析。在这一论点之前,指出了旨在保护货币流通和其他支付手段的犯罪行为的不同类别。此外,还提到瑞士法律规定的法定惩罚威胁和没收决定的具体依据。值得注意的是,瑞士法律秩序并不是波兰法律学说中最理想的分析路线之一。这一事实令人惊讶,因为瑞士现行刑法对1932年波兰《刑法》的起草者有重大启发。由此得出的结论是,对瑞士保护货币免遭伪造的机构进行更深入的分析是必要的,也是值得关注的。
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引用次数: 0
Protection of a Taxpayer’s Rights and the Admissible Scope of Information Provided under Article 45 (1) of the National Tax Administration Act: Approving Commentary on the Judgment of the Polish Supreme Administrative Court of 4 May 2021 (III FSK 928/21, LEX no. 3181325) 纳税人权利的保护和根据《国家税务征管法》第45(1)条提供的信息的可接受范围:批准对波兰最高行政法院2021年5月4日判决的评论(III FSK 928/21, LEX no。3181325)
Q3 Social Sciences Pub Date : 2023-06-27 DOI: 10.17951/sil.2023.32.2.347-358
Agnieszka Franczak
In the analyzed judgment, the Polish Supreme Administrative Court sets the limits on the tax authorities’ request for access to tax information pursuant to Article 45 (1) of the National Tax Administration Act. In the rationale for the judgment, the Court emphasized that this provision concerns a specific form of the authority’s action with respect to the collection, use, and processing of tax information. For this reason, the use of such a form of action is subject to certain restrictions. On the basis of this provision, tax authorities may not, in particular, take actions that are appropriate for formal proceedings (administrative, tax, or customs-fiscal). In the commentary, the justification of the Supreme Administrative Court was welcomed, developing the arguments supporting the main theses of the judgment and organizing the arguments presented in other judgments on this subject.
在分析后的判决书中,波兰最高行政法院根据《国家税务管理法》第45(1)条规定了税务机关要求获取税务信息的限制。在判决的理由中,法院强调,这一规定涉及当局在收集、使用和处理税务信息方面的一种特定形式的行动。因此,这种诉讼形式的使用受到一定的限制。根据这一规定,税务机关尤其不能采取适合正式程序(行政、税务或海关-财政)的行动。在评注中,对最高行政法院的理由表示欢迎,发展了支持判决的主要论点的论据,并整理了关于这个问题的其他判决中提出的论点。
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引用次数: 0
Contesting Marital Presumption of Paternity – Biological Father’s Legal Position. Comparative Overview in Albania and the Western Balkan Countries 婚姻亲子推定之争——生父的法律地位。阿尔巴尼亚与西巴尔干国家的比较综述
Q3 Social Sciences Pub Date : 2023-06-27 DOI: 10.17951/sil.2023.32.2.173-188
Juelda Lamce, Renata Kau
This scientific article is focused on the possibility for the biological father to challenge the marital presumption of paternity. Academic studies show that there is an enlargement of legal actions towards the establishment of biological evidence and that non-marital parents have enforceable legal rights. In the Albanian legislation (and in some others as well)
这篇科学文章的重点是生父质疑婚姻亲子推定的可能性。学术研究表明,在建立生物证据方面的法律行动有所扩大,未婚父母拥有可强制执行的法律权利。阿尔巴尼亚立法中(以及其他一些立法中)
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引用次数: 0
MOŻLIWOŚĆ WYBORU MIĘDZY ŚWIADCZENIEM PIELĘGNACYJNYM A SPECJALNYM ZASIŁKIEM OPIEKUŃCZYM – PROBLEMY PRAKTYCZNE
Q3 Social Sciences Pub Date : 2023-06-14 DOI: 10.31338/2544-3135.si.2022-95.27
Adrianna Szczechowicz-Raś
The article analyzes the provisions of law and jurisprudence in the aspect of thepossibility for the beneficiary to choose a nursing benefit when a special care allowancehas already been granted by an earlier decision. The main objective of the article is toindicate the interpretation of the provision used in the previous practice by the authoritiesand the current problems presented in the jurisprudence of administrative courtsthat affect the statutory right of a party to choose a benefit. In the author’s opinion,the legislator does not take into account the changing economic and social situation inthe adopted legal solutions, which is controversial in practice. The lack of legislativeinitiative in this regard leaves the judicature with the problem of non-compliance withthe provisions. Administrative courts are forced to correct structural imperfections of thesocial security system in terms of support for carers of people with disabilities, whichshould not take place in a democratic state, as it is the sole role of the legislator.
本文从法律和法理的规定出发,分析了在特殊护理津贴已被先行裁定的情况下,受益人选择护理津贴的可能性。本文的主要目的是指出当局对以往实践中使用的条款的解释以及当前行政法院判例中出现的影响当事人选择利益的法定权利的问题。在作者看来,立法者在通过的法律解决方案中没有考虑到不断变化的经济和社会状况,这在实践中是有争议的。由于在这方面缺乏立法主动性,司法部门面临着不遵守规定的问题。行政法院被迫纠正社会保障制度在支持残疾人照顾者方面的结构性缺陷,这在民主国家不应该发生,因为这是立法者的唯一角色。
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引用次数: 0
INNOWACYJNOŚĆ W NOWEJ WSPÓLNEJ POLITYCE ROLNEJ
Q3 Social Sciences Pub Date : 2023-06-14 DOI: 10.31338/2544-3135.si.2022-95.20
A. Niewiadomska
Innovativeness is one of the most significant determinants of the new Common Agricultural Policy from 2023. Along with climate protection, it is becoming a key consideration when allocating the European funds. The problem, however, is the overly broad understanding of this concept which is construed as ‘progress’ rather than ‘innovation’. In this regard, it seems justified to make an ex ante evaluation of the prepared legal solutions in the field of legal instruments aimed at implementing innovativeness in the Polish and European rural areas. Appropriate construction of these mechanisms will enable efficient and effective use of funds by farmers. Currently, one can only observe a search for innovative mechanisms that could help agriculture. The article evaluates selected mechanisms by applying the method of dogmatic law analysis and comparative law analysis.
创新是2023年起新的共同农业政策最重要的决定因素之一。与气候保护一道,它正在成为分配欧洲资金时的一个关键考虑因素。然而,问题在于人们对这一概念的理解过于宽泛,将其解释为“进步”而不是“创新”。在这方面,似乎有理由事先评价旨在在波兰和欧洲农村地区实施创新的法律文书领域中拟定的法律解决办法。适当建立这些机制将使农民能够有效地使用资金。目前,人们只能观察到对有助于农业的创新机制的探索。本文运用教条法分析和比较法分析的方法对所选择的机制进行评价。
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引用次数: 0
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