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.

Zadania samorządu terytorialnego wobec kryzysu w rodzinie

Author(s): Jacek Z. Szwaja / Language(s): Polish Issue: 4/2012

The need to support the family by the state is considered as one of the fundamental principles, both by international standards, as well as national regulations. Article refers here both on the European Social Charter and the Constitution of the Republic of Poland, which occupies a prominent place art. 18 which states that the family is under the protection and care of the Polish Republic. In this article the author discusses the tasks of local government units and its administration in cases of family emergencies, administrative aspects of the position control, basically the limits set by the rules of bodily material and formal administrative law. The purpose of these tasks indicates that they are undertaken primarily in order to allow families to overcome difficult situations arising or resulting from the crisis in the family. Mark also be that these tasks are undertaken when the family alone, without the support given to her not being able to restore indicated above intrafamilial stability and balance. These tasks are undertaken within the social assistance as an instrument of social policy. Among the possible solutions I found it useful overview of the tasks to be performed legally entrusted to municipalities, counties and local government voivodship. This choice is justified by the position, which in the exercise of public functions account for local self-government. Applies here, the constitutional principle of the presumption set of tasks and responsibilities of local government. Local government shall perform all public functions except those that have not been reserved by the Constitution or statutes to the organs of other public authorities. scope of the discussion has been limited to discussion of local government tasks undertaken in a crisis of relations and relations between parents and child. These tasks primarily linked with, that in emergency situations to help ensure proper care of the family and children. However, the State had expressed in these cases, especially in the judicial function of the courts in family matters and juvenile justice, law enforcement bodies actions and judicial probation service. The activities carried out in the field of institutional support can be analyzed from different points of view. The items made here considerations, it seems reasonable to draw attention to three issues, namely: the nature and type of tasks assigned to local governments, form and operation of these units and their organizations and procedure.

Samorządowy wymiar polskiej polityki zagranicznej 2012–2022. Część I: Zarys ogólny

Author(s): Krzysztof Babij,Rafał Jaśkowski / Language(s): Polish Issue: 1/2022

The subject of the article concerns the role and participation of the Polish local government in the foreign policy of the Republic of Poland in 2012–2022. In part I of the article describes the legal acts and program documents on the basis of which the local government can pursue its external policy. The goal of part I is to analyze the diversification of activities in foreign policy, with particular emphasis on the interests of local government. The part 2 concentrates on a specific local government (the city of Łódź) that tries to pursue an active international policy. The main goal of the article is to examine the activity of local governments in the foreign policy of the state in the aspect of broadly understood reflection on the international environment of the Republic of Poland. This type of analysis may be used to organize the knowledge about the possibilities, conditions and benefits, or possible losses of conducting elements of foreign policy by Polish local governments.

Samorządowy wymiar polskiej polityki zagranicznej 2012–2022. Część II: Aktywność międzynarodowa samorządu na przykładzie Łodzi

Author(s): Krzysztof Babij,Rafał Jaśkowski / Language(s): Polish Issue: 2/2022

The subject of the article concerns the role and participation of the Polish local government in the foreign policy of the Republic of Poland in 2012–2022. In part I of the article describes the legal acts and program documents on the basis of which the local government can pursue its external policy. The goal of part I is to analyze the diversification of activities in foreign policy, with particular emphasis on the interests of local government. The part 2 concentrates on a specific local government (the city of Łódź) that tries to pursue an active international policy. The main goal of the article is to examine the activity of local governments in the foreign policy of the state in the aspect of broadly understood reflection on the international environment of the Republic of Poland. This type of analysis may be used to organize the knowledge about the possibilities, conditions and benefits, or possible losses of conducting elements of foreign policy by Polish local governments.

Efekt mrożący

Author(s): Wojciech Brzozowski / Language(s): Polish Issue: 4/2023

The chilling effect is a real threat to freedom of expression and unfettered public debate. It occurs when, as a result of the conduct of public authorities, an individual decides to refrain from freely exercising his or her rights, even though they have not been formally restricted or taken away. This self-restraint is caused by fear of the negative consequences of freely exercising one’s rights, which leads the individual to calculate whether the action in question, although formally lawful, is cost-effective. Such a fear should be real and therefore at least substantiated by objective factors. The account is less obvious if the renunciation of the exercise of rights is based on a threat that is unreal or vague.In legal discourse, the chilling effect is also identified, not necessarily correctly, in different contexts. First, it is sometimes recognised in cases of pressure by political authorities on independent judges. Second, it is claimed in relations between non-state actors, especially between government-sponsored private agencies that launch smear campaigns against political opponents, or between internet platforms and their users. Such use of the chilling effect doctrine may be intellectually appealing, but ultimately dilutes its meaning.It is much easier to identify a chilling effect when it is assumed to be the consequence of a flaw in the design of a legal provision than when it is alleged to result from acts of application of the law. In the latter case, the concept of chilling effect seems to serve two main purposes: the criticism of bad practices on the part of public actors, and the strengthening of the persuasiveness of judicial decisions that employ the concept. Its usefulness for legal analysis is therefore limited.

Každodennost reformního procesu (na příkladu Moravy)

Author(s): Zbyněk Sviták / Language(s): Czech Issue: 02/2017

This paper examines the personal interventions of the empress in the reform process. Maria Theresa intervened in this process in various ways. First of all, she was able to supervise it directly through her signing of official documents, to which she would add instructions for their enactment to the court authorities or to particular countries of her realm. She also tried to make sure that competent individuals were appointed to the administrative apparatus responsible for implementing and supervising the reforms, irrespective of their social estate – though in this she was only partly successful. In addition, she kept her civil servants in check by requiring them to file regular reports. Finally, by calling for fiscal economies she had a hand in controlling public expenditure.

The Professional Partnership Between School Counsellor-Parent-Educator(Teacher) as an Active Learning Partnership in Parent Counselling

Author(s): Corina Iurea / Language(s): English Issue: 2/2023

Effective collaboration and communication between the school counselor, parent and child is an essential element in ensuring the academic success and emotional well-being of students. The main factor influencing collaboration and communication in this educational triangle is the level of awareness and accessibility of school counseling services. The study aims to highlight the role of school counseling in making this collaboration more efficient.

Podpora vícejazyčných žáků a jejich vyučujících jako dvě strany téže mince

Author(s): Karolina Kenderová / Language(s): Slovak Issue: 56/2023

The non-governmental organization META, o.p.s. provided support for multilingual students and their teachers in the Czech Republic. Since 2004, META has been working to ensure equal access to education for multilingual students and to equip teachers with the skills needed to educate these students effectively. The organization offers a wide range of activities, including social counseling, Czech language courses, leisure activities, and advocacy for systemic changes. The focus is on creating a safe and engaging learning environment where students can freely experiment with the language. The article highlights the importance of supporting both students and teachers simultaneously, as informed and supportive teachers can significantly impact the educational trajectory of multilingual students. Specific attention is given to the challenges faced by students in secondary schools, particularly in mastering the Czech language and preparing for exams. The organization also provides resources and training for teachers to help them better assess and address the language needs of their students. Additionally, META offers online tools and volunteer tutoring to further support students' learning. The article emphasizes the need for systemic changes to improve the education of multilingual students.

Modificări legislative în domeniul muzeal și al protejării patrimoniului

Author(s): Alis Vasile / Language(s): Romanian Issue: 1/2024

The paper is a critical overview of the recently issued regulations (December 2022 – June 2024) on movable cultural heritage and museums in Romania. The main elements of the new regulations reinforce the advisory role of the scientific external body of the Romanian Ministry of Culture, the National Commission for Museums and Collections, administrative procedures for declaring cultural goods as national treasure and for the pre-emption right of the Romanian state in acquiring cultural goods classified as national treasure, as well as new sanctioning competences for the Romanian Police, in the field of national movable cultural heritage.

Предизвикателството финансова оценка на археологическа недвижима културна ценност

Author(s): Violeta Sekiranova / Language(s): Bulgarian Issue: 1/2024

Archaeological sites, due to their complex nature, present a serious challenge to financial evaluation. An archaeological site is an immovable cultural property (ICP) with the category of national importance – public state property, which limits the applicable assessment methods. It is a composite property – terrain that can include underground and above-ground settlements, (remains of) buildings, facilities, and infrastructure, exposed in situ objects and movable cultural values, architectural and artistic elements, etc., which expand the scope of the financial assessment. The financial value of the rights to the site is calculated in whole or in part as requested by the principal. The absence of a methodology for financial evaluation of archaeological immovable cultural property (AICP) further complicates the determination of value. This paper is an attempt to formulate criteria for selecting a method for financial evaluation of AICP, based on the independent evaluation practice and illustrated by two sites: the Eastern mound near the village of Karanovo and the Settlement mound near the village of Dyadovo, Nova Zagora.

Ready Or Not? Archaeological Heritage and Local Policies in Poland

Author(s): Aleksandra Chabiera / Language(s): English Issue: 1/2024

The article presents preliminary results of the survey conducted among Polish municipalities, researching the use of archaeological heritage in local development documents. These documents are: the Municipal Monuments Care programme, the Revitalisation Programme and the Development Strategy. The survey response rate was above 20%, which enables us to extrapolate results to the entire population. Altogether, the results of the survey show that archaeological heritage is underrepresented in local strategy documents, included more often in diagnosis (description of local assets) than in directions of interventions and projects planned for implementation. The role of archaeological heritage in community development is not framed exclusively by these policies but also by activities of other stakeholders. The research, along with earlier surveys and studies, shows that there are significant areas for improvement in regard to cooperation between stakeholders involved in archaeological heritage research and management.

Ewolucja stanowiska Sojuszu Północnoatlantyckiego w sprawie obrony wschodniej flanki NATO – od Newport do Waszyngtonu (2014–2024)

Author(s): Krzysztof Kociubiński,Adam Sokołowski / Language(s): Polish Issue: 2/2024

The article aims to present the evolution of the North Atlantic Alliance’s position on the defence of NATO’s eastern flank – from Newport to Washington. The analysis focuses on the official declarations from successive NATO summits held between 2014 and 2024. The decisions made at these summits, along with the actions of the Alliance as a whole and individual member states, highlight how threats to the security of the transatlantic area were addressed at specific times. The authors examine the extent to which the outcomes of political decisions were implemented in the defence activities of stakeholders in response to the most significant threat at the turn of the second and third decades of the 21st century – the aggressive policies of the authorities of the Russian Federation – not only towards sovereign Ukraine, but also towards the states of NATO’s eastern flank. In conclusion, the authors point out that external factors, such as a direct threat to European states and Russia’s aggressive policies, were the most important catalysts for the integration of the Alliance.

Lista recenzentów Rocznika Bezpieczeństwa Międzynarodowego w roku 2024

Author(s): The Yearbook of International Relations Editors / Language(s): Polish Issue: 2/2024

THE NEW FACES OF GLOBALIZATION. PERSPECTIVES AT THE BEGINNING OF THE 21ST CENTURY

Author(s): Mădălina-Elena Mihăilescu / Language(s): English Issue: 22/2024

Globalization is a broad phenomenon of economic, social, linguistic and cultural nature that has been going on for centuries, although some specialists emphasize the economic side of this "mammoth" phenomenon, considering that it’s most visible effects were not visible until after the 1980s.

SINTEZĂ DE JURISPRUDENȚĂ FISCALĂ NAȚIONALĂ IANUARIE – FEBRUARIE 2024

Author(s): Alin Văsonan / Language(s): Romanian Issue: 1/2024

The case concerns a particular application of the article 19 of the Law on Administrative Proceedings No. 554/2004. The Supreme Court of Romania held that the purpose of the regulation issued by article 19 of Administrative Litigation Law No. 554/2004 is to provide, for the individuals who suffered a damage due to an unlawful administrative act, an action for damages, after a previous action for annulment was solved.  The court also upheld that, in the particular case when the taxpayer had to use the opportunity given by article 211 of the Code of Tax Procedure for cancelling the precautionary measures, the taxpayer has the right to claim damages for all the expenses made in order to substitute the precautionary measures with the warranties.

ДЕСТАБИЛИЗИРАЩИЯТ ХАРАКТЕР НА ЕТНОРЕЛИГИОЗНИТЕ РАЗЛОМИ В РЕПУБЛИКА СЕВЕРНА МАКЕДОНИЯ

Author(s): Goran Stojkovski / Language(s): Bulgarian Issue: 2/2024

The ethno-religious clevages in Macedonian society are the subject of the study. This social rifts are considered as a conflictogenic, which provokes persistent sense of danger into collective mind of the ethno-religious communities. Then in turn, this triggers a protective reflex in response of the danger. The working hypothesis of the study states: ethno religious rifts are conflitogenic which continue to represent destabilizing of the political system factors, while social cohesion has not yet been achieved the desired level. The direct observation of the social life and political process, as well as comparing, are a methods of the research. The conclusions of the research states: the problem of the conflicting ethnoreligious rifts into Republic of North Macedonia has been mastered, but not eliminated as whole, despite signed agreement before quart of the century for regulation this problem. The aim of this research was to product a usefully elaboration which would be helpful for current and future scientific research related to this issue.

ИНТЕРЕСИТЕ: „СВЕЩЕННИЯТ ГРААЛ” НА НАУКИТЕ ЗА ОБЩЕСТВОТО И ЧОВЕКА

Author(s): Aleksandar Marinov / Language(s): Bulgarian Issue: 2/2024

The concept of interest is frequently and easily used in different fields and contexts. The typical deficit in most texts is the lack of sociological or historical semantics. This article addresses some popular views about the use and usefulness of the concept of interest in sociology, psychology, political and administrative studies. Finally, some principal controversies about contemporary application of the concept of interest are outlined.

ОБЩЕСТВЕНИТЕ КОНСУЛТАЦИИ ПРИ ИЗРАБОТВАНЕ НА НОРМАТИВНИТЕ АКТОВЕ В СФЕРАТА НА ОБРАЗОВАНИЕТО – ПРИОБЩАВАНЕ ИЛИ ОТДАЛЕЧАВАНЕ НА ЗАИНТЕРЕСОВАНИТЕ СТРАНИ

Author(s): Vesela Politova / Language(s): Bulgarian Issue: 2/2024

Over the past two decades, the striving for better regulation in public administration has increasingly been associated with the processes of creating and implementing public policies, as well as with the involvement and participation of stakeholders in it. The report presents an analysis of the of participation of stakeholders in the processes of creation and amendment of normative acts in the field of preschool and school education and aims to answer the question "Does conducting public consultations process include or distance the stakeholders?".

SOME MISCONCEPTIONS THAT HINDER THE DEVELOPMENT OF YOUNG PEOPLE FOR FULL AND MEANINGFUL YOUTH PARTICIPATION

Author(s): Liliya Elenkova / Language(s): English Issue: 3/2024

The article is dedicated to some misconceptions that modern society and its systems create among young people and how this affects their active and meaningful participation. The research interest was provoked by a series of observations while the author works with young people as a youth worker, researcher and lecturer in the field of youth policy. This experience outlined the mix use of certain notions that are indicative about confusions either at the level of the terminology or rather is a manifestation of deficit of knowledge of youth policies as public policies. The study takes active and meaningful youth participation as its object, and the various contemporary misconceptions of the mentioned below aspects and their respective impact as its subject of study. Its main goal is to clarify and harmonize the understanding of key issues that today's society constantly raises and to discuss how misconceptions directly affect and influence, most negatively, active and meaningful youth participation. This will improve the understanding of the role of the younger generation in various processes, as well as improve intergenerational dialogue and create a better environment for the development of teams, organizations and communities and their management.

СТРАТЕГИЧЕСКИЯТ ПОДХОД ВЪВ ФИНАНСОВАТА СИГУРНОСТ

Author(s): Nedko Krumov / Language(s): Bulgarian Issue: 3/2024

This article examines the role of the strategic approach in financial security. Its effective implementation is the basis for effective national policies in a number of other sectors. In the absence of such an approach, there will be not only missed benefits, but also inefficient administrative processes and practices. An example is the negative impact of corruption on the possibility of introducing appropriate environmental policies to limit the negative effects of anthropogenic climate change. In the absence of a strategic approach, most activities are reactive and are implemented as a result of international requirements. Such an example in Bulgaria are the measures aimed at improving the system for preventing and countering money laundering and terrorist financing.