Niestabilność prawa podatkowego jako czynnik ograniczający zaufanie podatników do systemu prawa

Author(s): Maciej Schmidt / Language(s): Polish Issue: 1/2018

In the Polish reality, changes in the law are common, and in the case of tax law, this phenomenon is almost widespread. This situation means that entrepreneurs and other taxpayers are not able to apply these regulations in a correct manner in practice. Changes to the law carried out in the form of frequent amendments to the existing provisions make reading and understanding of the content of law and regulations difficult. A random way of introducing changes results in a decrease in the quality of the law, and sometimes even its internal contradiction. This situation results in issuing tax law ruling by tax authorities, which in similar circumstances have diametrically different interpretations. This causes an increase in the number of claims in administrative courts. The article presents the above-mentioned factors as the reason for the limited confidence of taxpayers both in the legal system and tax authorities. The changes that took place in the recent period were analysed. These changes should lead to greater stability of regulations and consequently growing confidence.

Arab Spring Countries Two Years After the Revolution: Economic Aspects, Background, Consequences, Forecasts

Author(s): Adriana Łukaszewicz / Language(s): English Issue: 3/2013

Rola Niemiec w przezwyciężeniu kryzysu zadłużenia oraz stabilizacji strefy euro

Author(s): Erhard Cziomer / Language(s): Polish Issue: 4/2012

The article tries to present the role and significance of Germany in overcoming European debt crisis an stabilization of the euro zone. It consists of three parts focusing consecutively on analysis of the following issues: the origin, essence and implications of the euro zone crisis for Germany; the role of Germany in activities for overcoming euro zone debt crisis; challenges of fiscal pact for stabilization of the euro zone as well as the role of Germany in the EU. The principle thesis of the article is: the main reasons of the euro zone crisis are both results of global financial and economic crisis of 2007–2009 and – revealed in 2009 – excessive debt some southern euro zone states, especially Greece. On the other hand, the progressive euro zone debt crisis proved the incorrect functioning of economic and monetary union mechanisms in the context of degenerations and turbulences of globalization process. As the strongest state of the euro zone, in economic and financial terms, Germany played a leading role both in attempts to help Greece during 2009–2010 period and in attempts to work out in cooperation with France new mechanisms for stabilization of euro zone during in 2010–2011, which took form of two instruments – European Financial Stability Facility (EFSF) and European Stability Mechanism. The attempt of partial implementation of the instruments mentioned above succeeded only to some degree. That in turn led to forcing through the guidelines of the Fiscal Pact, which tightens budget discipline criteria, by Germany and France at the meeting of the European Council on 9th–10th December, 2011. The Fiscal Pact has been signed by 17 euro zone states and 8 non-euro zone member states of the EU apart form the United Kingdom and the Czech Republic. The final implementation of the pact will be possible just after its ratification by 12 states over 2012. However, due to diversity of national interests of different EU members, it may come across many serious hardships and challenges which had been thoroughly discussed using Germany as an example. In the final part of the article the author presents problems and challenges faced by chancellor Merkel’s and president Sarkozy’s administrations, i.e. so-called Merkozy tandem, as for creating strategy overcoming debt crisis and stabilizing of the euro zone. These are the results of both increasing opposition against the concept of further austerity measures and threats of sanctions included in the Fiscal Pact. In this contexts probably the Fiscal Pact is going to be complemented with so-called Pact for Growth on May 2012. The success or failure of the actions aimed to stabilization of the euro zone mentioned above will, ultimately, have an influence not only on developments within Germany and the euro zone but also it will concurrently have impact on the EU’s role and international position, including Poland.

Społeczne i ekonomiczne aspekty lobbingu

Author(s): Magdalena Ślusarczyk / Language(s): Polish Issue: 1/2004

The climate change speaking subjects in the Slovak quality press

Author(s): Tomáš Profant / Language(s): English Issue: 1/2023

The discussion devoted to the climate crisis, like the crisis itself, is not a natural phenomenon but one that is wo-/man-made. It is socially constructed. It is not economic think-tanks that dominate this socially constructed discussion but other actors that do. This article analyses who is quoted and paraphrased in Slovak media writing about climate change. The analysis is based on 60 articles that were published in the third quarter of 2019 in selected non-tabloid daily newspapers (i.e. the quality press) in Slovakia – SME and N. The results show that natural scientists dominate the media discussion of this topic and are the source of almost one-third of the statements quoted and paraphrased in the newspapers. They are followed by politicians, who make up onefifth of those quoted or paraphrased. Social scientists, activists, and NGOs each make up just 7% of those quoted or paraphrased. This research represents the first step towards answering the question ‘Who speaks?’ when it comes to this issue and towards a more thorough discourse analysis that could reveal how certain voices are marginalised in the mainstream public debate.

Współpraca Rosji z Chinami jako alternatywa dla ograniczenia obecności rosyjskiego sektora energetycznego w Europie

Author(s): Jan Sobieraj / Language(s): Polish Issue: 29/2023

With almost 20% of the world’s natural gas reserves and more than 6% of the world’s oil reserves, Russia’s economic development is based on the production and export of hydrocarbons. This article is an excerpt from a diagnostic and analytical study of Russia’s energy resources, which, with the help of pipelines, shapes the market of consumers, influencing their attitudes and behaviour in line with its interests. The series of sanctions imposed on the Russian Federation after 24 February 2022, in connection with the full-scale aggression against Ukraine, poses the question of the future of the Russian energy sector and an alternative to the hydrocarbon market there. The author reconstructed bilateral energy relations between the People’s Republic of China and the Russian Federation by analysing the history, current situation and making predictions about the potential future of bilateral cooperation in the light of the reduction of Russian energy presence in Europe. The article has been expanded to include an update on the state of bilateral relations in the first half of 2023.Słowa kluczowe: Rosja, Chiny, Azja, ga

Aspekty bezpieczeństwa w kontekście zmian klimatycznych.

Author(s): Adam Jabłoński / Language(s): Polish Issue: 1/2024

Analiza krytyczna efektywności unijnych sankcji finansowych zastosowanych wobec Federacji Rosyjskiej

Author(s): Angela Pacholczak / Language(s): Polish Issue: 30/2024

The article focuses on the issue of international sanctions of a financial nature in the context of, in particular, the challenges to their effectiveness generated by the cryptocurrency market. An essential point of reference for this analysis is the current case of sanctions imposed by the Council of the European Union (supported by the application of complementary sanctions by part of the international community) on the Russian Federation in relation to that country’s military aggression against Ukraine. The aim of this article is to show different perspectives on the assessment of the effectiveness of sanctions and, in particular, to identify the sources why, in a key number of cases, while weakening the economic potential of the sanctioned state, they nevertheless fail to achieve the original objective of their imposition, i.e. the deterrence of military action. In this subject, the axis of interest is the current and prospective impact of blockchain-based financial solutions on the creation of an important loophole in the sanctions regime to eliminate or marginalise the effects of international financial sanctions. The issue is also assessed through the prism of the crypto-asset market regulation entering into force in the European Union in the near future and the implementation of the so-called travel rule for cryptocurrency transactions.

Critical analysis of the effectiveness of EU financial sanctions against the Russian Federation

Author(s): Angela Pacholczak / Language(s): English Issue: 30/2024

The article focuses on the issue of international sanctions of a financial nature in the context of, in particular, the challenges to their effectiveness generated by the cryptocurrency market. An essential point of reference for this analysis is the current case of sanctions imposed by the Council of the European Union (supported by the application of complementary sanctions by part of the international community) on the Russian Federation in relation to that country’s military aggression against Ukraine. The aim of this article is to show different perspectives on the assessment of the effectiveness of sanctions and, in particular, to identify the sources why, in a key number of cases, while weakening the economic potential of the sanctioned state, they nevertheless fail to achieve the original objective of their imposition, i.e. the deterrence of military action. In this subject, the axis of interest is the current and prospective impact of blockchain-based financial solutions on the creation of an important loophole in the sanctions regime to eliminate or marginalise the effects of international financial sanctions. The issue is also assessed through the prism of the crypto-asset market regulation entering into force in the European Union in the near future and the implementation of the so-called travel rule for cryptocurrency transactions.

The US and the “Collective West” vs. China: The “Trade” and “Technological Wars” in the 2nd and 3rd Decades of the 21st Century

Author(s): Nako Stefanov / Language(s): English Issue: 1/2024

In today’s turbulent environment of large-scale geopolitical clashes and fierce geo-economic competition, characterized by complex and self contradictory dynamics, as well as upward escalation, we are witnessing what we call “Trade Wars” and “Technology Wars”. In 2018, the world witnessed an intensifying US-initiated conflict affecting trade and economic relations with the PRC. Almost simultaneously with the “Trade War”, the “Technology War” began, initially directed against Huawei, recognized in 2017 as the most innovative corporation in the world. Initially, an important tool in these wars became the course of decoupling – i.e. “separation”. It is a process by which the deep economic interdependence between the US and China, built up over the past four decades, is gradually diminishing. “Separation” manifests itself in the trade area through trade sanctions, restriction and even prohibition of import or export of certain goods, etc. China’s economy, however, is too large for secession to be a realistic prospect. Therefore, the “disengagement course” is gradually transformed into a “derisking” course. “De-risking”, i.e. reducing the risk to US national security has a more cautious task. It does not seek to limit China’s access to less advanced American technology, products and equipment. But things are different when it comes to products, “know-how” and equipment of the highest technological level. The goal is to strengthen the role of the United States as a global technology leader. High technology will be an increasingly important determinant of economic power in the digitalized and connected world of the future. The Biden administration and the American “establishment” in general, believe that if Chinese technology firms close the gap with their US counterparts this would pose a risk to US supremacy. An important means of achieving this goal of Washington is to enlist not just the potential of the States, but the collective Western potential, including the developed countries of Asia – Japan, RoK, Taiwan and Singapore in the “Technology War” against China. China’s reaction has been multifaceted. But the key response of the Celestial Empire is to pursue a course of technological self-sufficiency. China is making progress in its efforts to create top-class chips and is succeeding in the development of “Artificial Intelligence”. It is difficult to predict exactly how the process of “Trade” and “Technology Wars” the USA and the “Collective West” is waging against the PRC will proceed. In the unfolding geostrategic “chess game”, such moments as mobilizing the full potential of society is of key importance.

Challenges to Investments in Solar Energy in The EU in Its Quest for Energy Independence

Author(s): Svetoslav Spassov / Language(s): English Issue: 3/2024

This paper discusses the current challenges to solar energy capacity building in the EU in attempting to achieve both, the sustainable development goals and bigger energy independence from third countries. One particular challenge concerns the risks to investors in solar energy industry, deriving from the fast growing number of solar installations across the Member States while the existing electricity cross-border grid cannot meet the needs of the EU energy market. This leads to wasting green energy and negative prices that affect the return on investment, apart from existing bureaucratic obstacles and regulatory difficulties. The paper argues that this and other socio-economic and political uncertainties and f laws such as occupational issues and the lack of long-term EU and state policies supporting solar energy investments in some countries do hinder the energy transition. Therefore, it is necessary that investments in solar energy address all these challenges otherwise finding alternatives to energy dependence on Russia and achieving the 2030 Sustainable Development Goals will be jeopardized.

Ново изследване върху развитието на независимия финансов одит в България след 1991 година

Author(s): Atanas Atanasov / Language(s): Bulgarian Issue: 4/2024

Jak ryby w wodzie. Kultura terapii i jej krytycy

Author(s): Agnieszka Graff / Language(s): Polish Issue: 48/2024

If therapeutic discourse is the horizon of contemporary culture and the ideological underpinning of neoliberalism, then the present crisis requires transcending this horizon. The article examines the historical and political dimensions of the therapeutic dominant of contemporary culture. The first part presents the model of subjectivity implicit in therapy culture, the expansion of psychology as a narrative and cognitive paradigm, and two rival political orientations in critique of therapy culture. The second part looks at historical sources of the therapeutic mode and its subsequent transformations. The third part examines the entanglement of therapy culture in neoliberalism, its role in responsibilisation of the subject, pathologization of poverty, and privatisation of stress. The conclusions look at responses to such critique coming from therapists themselves.

POLJOPRIVREDNO OBRAZOVANJE U CRNOJ GORI 1875‒1941.

Author(s): Svetozar Savić / Language(s): Montenegrine Issue: 4/2022

During 1874, agricultural conditions in Montenegro gradually changed. The Princely Montenegrin Agricultural School in Danilovgrad was opened in 1875, but was closed the following year due to the outbreak of war (1876). Twenty students applied for the first school agricultural course. The following subjects were studied at the school: fruit growing, silkworm breeding, animal husbandry and farming. The lower princely Montenegrin agricultural school in Podgorica was opened in 1893, and ceased to operate in 1898. The focus of the classes was on plant production, animal husbandry, silkworm breeding and beekeeping, but also forestry. Twenty- five students who completed their education also received employment in the civil service.After the First world war, a very difficult situation prevailed in the whole kingdom regarding the teaching of schools. Some political parties (Montenegrin Party, Radical Party) had in their programs views on the establishment of vocational schools, especially craft and agricultural. Regarding the opening of an agricultural school in Montenegro, the biggest problem was the location of the future school. with a lot of problems, it was only in 1933 that the Special Agricultural School for Southern Cultures „Topolica” was opened, lasting one year, which in 1939 grew into a two-year one, and was called the Special Lower Agricultural School for Southern Cultures. The school was located in the building of King Nikola‘s castle in Topolica in Bar.

AN OVERVIEW OF HUMAN RESOURCE MANAGEMENT APPROACHES IN ALBANIAN PUBLIC VOCATIONAL EDUCATION INSTITUTIONS

Author(s): Sllavka Kurti / Language(s): English Issue: 1/2023

The management of human resources is considered a crucial component of the overall educational process. As a result, functions related to the management of human resources must be carried out as effectively as possible to meet the requirements relating to both individuals, institutions, and society goals. Human Resource Management (HRM) practices play a pivotal role in the success and efficiency of public vocational education providers, which serve as the foundation for a skilled workforce and sustainable economic growth in Albania. This study provides a comprehensive overview of HRM practices within the context of public vocational education (VE)institutions in Albania. It explores the current implementation of the HRM practices as well as challenges, trends, and emerging strategies in managing human capital to enhance the quality of education and ensure the relevance of vocational training in the Albanian labor market. The research draws upon a qualitative methods approach, combining interviews, document analysis, to examine HRM practices across multiple public vocational education providers (VEP) in Albania. Key findings highlight the current approach of recruitment and selection processes, professional development opportunities, and compensation and renumeration and its importance of effective in shaping the workforce quality and educational outcomes. Moreover, the study sheds light on the challenges faced by these institutions, such as limited financial resources, bureaucratic constraints, and the need for alignment with evolving labor market demands. The paper provides information that can be translated to set of recommendations for public vocational education providers and policymakers in Albania to enhance HRM practices. These recommendations encompass the need for increased flexibility, the implementation of strategic HRM approach and the development of comprehensive HRM policies that address the unique challenges and opportunities in the Albanian vocational education sector. In summary, this study offers a valuable insight into the HRM practices of public vocational education providers in Albania, emphasizing the critical role of human capital management in advancing the quality and relevance of vocational education in the country. The findings and recommendations presented herein provide a foundation for further research and policy development in this important field.

ПЕРСПЕКТИВЕ И ПРОБЛЕМИ РАЗВОЈА ЖЕНСКОГ ПРЕДУЗЕТНИШТВА У СРБИЈИ

Author(s): Branislav Stanisavljević / Language(s): Serbian Issue: 1/2023

Female entrepreneurship is gaining an increasingly significant role on the domestic and international economic scene and represents an important potential for the development of a country's economy. In developed countries, women have special incentives and support for the development of their own entrepreneurship. In addition to the applied policies that protect women against discrimination and inequality, numerous organizations and associations that deal with women's issues and provide them with various types of support operate in these countries. Female entrepreneurship represents an important potential for the development of the global economy. Female entrepreneurship affects the reduction of unemployment, the establishment of businesses in new spheres, the application of new technologies and the development of entrepreneurship. This statement draws attention to the development trends of female entrepreneurship in developed countries, but also in developing countries. For women, success is not only measured in terms of profit, although financing is the biggest problem when starting and developing a business. It is very important for women that their descendants inherit their business, and the legacy of their business is very important to them in order to feel successful, but also the social impact of their company. The above is in support of the fact that women are better social entrepreneurs and open social enterprises more often, and all this is due to the fact that money is not the most important and decisive factor for them to engage in entrepreneurial activity.The paper investigates whether women entrepreneurs have any specific characteristics and what motivates them to entrepreneurship. It also identifies the obstacles that women face in establishing new businesses and what kind of support should be provided to them in order to encourage entrepreneurship. The main goal of this paper is to draw attention to the untapped potential of women entrepreneurs. Based on the identified problems and experiences of other countries described in the paper, initiatives and good practices can be defined to support women entrepreneurs that can be applied in domestic conditions. The paper ends with a description of organizations and programs that exist and are implemented in other countries, and have shown success in creating a positive climate for the development of female entrepreneurship.

Avoiding or Accepting the Unknown: Asylum in the European Union

Author(s): Michaela Grinaj / Language(s): English Issue: 1/2024

Many scholars have already dedicated their attention to the perceived migration crisis in Europe and related phenomena. The objective of the present paper is to examine tendencies of selected European national cultures to accept diversity and people with a migration background. The research hypothesis posits that countries with low Uncertainty Avoidance Index are more likely to accept migrants and refugees in their territory; while, on the contrary, countries that have relatively higher Uncertainty Avoidance Index tend to be more sceptical in regard to accepting migrants and refugees. In the study a variety of qualitative and mixed research methods (such as qualitative desk research, comparative analysis, and cluster analysis) are used. Firstly, applying the Uncertainty Avoidance Dimension by Hofstede, the European Union Member States are separated into four clusters according to their ranking within the Uncertainty Avoidance Index. Next, utilizing data collected within the project MAGYC, the EU Member States are ranked according to the number of asylum centres, detention centres or similar facilities per capita. Finally, the countries with the highest Uncertainty Avoidance Index and the lowest number of asylum centres per capita are compared providing a comparison of the countries with the lowest Index and the highest number of asylum facilities per capita. The constructed simplified model allows for answering the question whether certain relation between inclination to avoid the unknown and the willingness of national cultures to accept migrants and refugees exists, concluding that the hypothesis is valid only in the case of several countries.

Expert’s Insights Veto Challenge in EU Decision-making

Author(s): Bisserka Benisheva / Language(s): English Issue: 1/2024

Complex geopolitical developments demonstrate the need for the European Union to reform internally and enlarge externally. Both processes are interlinked and relate to making the Union an active global player. Most European policies are decided by large consensus, which effectively means qualified majority. There are several areas considered sensitive for Member States and subjected to unanimity in decision making. Historically deepening and widening of the Union have been done by revisions of the Treaty with gradual transfer of policy areas from unanimity to qualified majority. The article explores present day challenges on further transformations for the next political cycle to rebalance the decision-making power between Member States and EU institutions.

Book Review European Democracy and Single Market: 30 Years of the Maastricht Treaty

Author(s): Michele Messina / Language(s): English Issue: 1/2024

M.J. García García, A.M. Romito (eds.) Democracia europea y mercado único: 30 años del Tratado de Maastricht, Fondo Editorial Aranzadi, 2024. The book under review focuses on two of the most important aspects of the development of the EU integration process – the strengthening of the EU founding value of democracy and the achievement of the EU Single market objective following the entering into force of the Maastricht Treaty. The collective volume features authors coming from different national and academic backgrounds. The democracy-market nexus is approached from a number of perspectives, not always much explored in the past. The analyses seems to suggest that a durable evolution of the EU integration process can only be based on basic principles or founding values of the EU, like in the case of democracy, which is one of the most important ingredients for a European Single market, focused more on social and environmental issues rather than economic ones.

Increasing Regional Competitiveness through Project Financing

Author(s): Daniel Delchev / Language(s): English Issue: 3s/2024

The notion that regional competitiveness can be fostered and controlled to enhance national competitiveness has gained increasing acceptance in the scientific community in recent years. Based on this, several initiatives have been developed and implemented to enhance the company’s competitiveness in specific target regions of Europe and Bulgaria through targeted project financing. This article aims to investigate and evaluate the concept of the “white field” in the competitiveness literature, as well as the influence of project financing on businesses’ competitiveness. The competitiveness of nations is a major topic in many publications. For many years, the World Economic Forum and other international organizations have developed and published country rankings based on the competitiveness index. However, the focus is on the macroeconomic (national) competitiveness context. Over the course of the last two EU program periods (2007 – 2013 and 2014 – 2020), several projects amounting to over BGN 2 billion were approved for funding under the Competitiveness Operational Program. The program is part of the EU cohesion funds and involves partial national financing. Regrettably, there is a lack of social and economic studies regarding the effects of these programs. In summarizing the author’s argument, it can be claimed that project financing in Bulgaria in recent years has failed to establish the conditions necessary to enhance business and regional competitiveness. The following sections of the article’s structure will serve to validate the thesis: The theoretical foundations explain the characteristics of various levels of competitiveness; regional competitiveness is defined, and data on the competitiveness of the municipality of Kardzhali is presented; project financing and regional competitiveness are analyzed based on project financing data in the municipality of Kardzhali. The introduction sets the stage for a discussion of the key definitions related to competitiveness and its dimensions.