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Vol 59, No 3 (2025): In Search of a Rational Tax System (scientific editor Joanna Śmiechowicz) The confluence of local property tax policy and central personal income tax policy Abstract  PDF
Monika Banaszewska, Michał Bernardelli, Paweł Felis, Marta Kluzek, Elżbieta Malinowska-Misiąg, Edyta Małecka-Ziembińska, Artur Walasik
 
Vol 59, No 3 (2025): In Search of a Rational Tax System (scientific editor Joanna Śmiechowicz) Symptoms of populism in Polish tax policy Abstract  PDF
Katarzyna Maria Owsiak
 
Vol 59, No 3 (2025): In Search of a Rational Tax System (scientific editor Joanna Śmiechowicz) Tax Reliefs as Safeguards Against Excessive Taxation Abstract  PDF
Adam Adamczyk, Tomasz Wiśniewski
 
Vol 59, No 3 (2025): In Search of a Rational Tax System (scientific editor Joanna Śmiechowicz) Should Tax Risk Be Identified Solely with the Private Sector? Tax Gap and Risk Management in Public Sector: The Case of Poland Abstract  PDF
Alina Monika Klonowska
 
Vol 59, No 3 (2025): In Search of a Rational Tax System (scientific editor Joanna Śmiechowicz) A Family-Friendly Tax Policy in Poland and Italy: A Comparative Study Abstract  PDF
Katarzyna Lewkowicz-Grzegorczyk, Carla Lollio, Vittoria Scalise
 
Vol 59, No 3 (2025): In Search of a Rational Tax System (scientific editor Joanna Śmiechowicz) Obligation to Publish Information on the Implemented Tax Strategy and Tax Avoidance Abstract  PDF
Marta Kluzek
 
Vol 59, No 3 (2025): In Search of a Rational Tax System (scientific editor Joanna Śmiechowicz) The Gambling Market and Its Taxation in Poland and Selected Countries Abstract  PDF
Edyta Małecka -Ziembińska, Marta Mularska
 
Vol 58, No 1 (2024) Tax Relief for Working Seniors as an Incentive to Remain Professionally Active – the Case of Poland Abstract  PDF
Anna Dada
 
Vol 59, No 3 (2025): In Search of a Rational Tax System (scientific editor Joanna Śmiechowicz) The Impact of Regional Transformation on Tax Revenue of Municipalities in the Silesian Voivodeship: An Attempt to Develop a Model Abstract  PDF
Jan Grzegorz Kaczmarzyk, Edyta Agnieszka Sygut
 
Vol 59, No 1 (2025) Analysis of Determinants of Corporate Income Tax Revenues in Poland Abstract  PDF
Adam Adamczyk, Sławomir Franek
 
Vol 50, No 1 (2016) The Determinants of Fiscal Effectiveness of the Tax System Abstract
Konrad Raczkowski
 
Vol 59, No 3 (2025): In Search of a Rational Tax System (scientific editor Joanna Śmiechowicz) Why Do Some Pay More? Determinants of Municipal Property Tax Rates in Poland Abstract  PDF
Sławomira Kańduła, Daniel Budzeń
 
Vol 57, No 4 (2023) The Size of Tax Jurisdiction and Tax Density Abstract  PDF
Artur Walasik
 
Vol 50, No 1 (2016) Child Tax Credit as an Instrument of Family Policy in Poland Abstract
Renata Budlewska
 
Vol 51, No 5 (2017) The Exchange of Tax Information with Uncooperative Territories – the Current State and the Prospects for Development Abstract
Alicja Brodzka
 
Vol 54, No 1 (2020) Public and Legal Burdens on Cooperative Banks and Limits of the Financial Strength of Taxes Abstract  PDF
Paweł Dec, Piotr Masiukiewicz
 
Vol 50, No 1 (2016) The Conditions and the Opportunities for Changes in Polish Tax System – Selected Issues Abstract
Joanna Marczakowska-Proczka
 
Vol 50, No 1 (2016) Ratio of the Prosocial Aspect in the Polish Tax System. Selected Issues Abstract
Hanna Kuzińska
 
Vol 50, No 1 (2016) Legal Instruments Regulating the Transfer of Financial Resources to Tax Havens Abstract
Krzysztof Magdij
 
Vol 50, No 1 (2016) Trends in Corporate Income Taxation in OECD Countries Abstract
Małgorzata Mazurek-Chwiejczak
 
Vol 51, No 6 (2017) The Dilemma of the Subjective Income Tax Justice in a Linear Perspective and the Progressive Income Tax Scale in the Light of Self-Conducted Research Abstract
Monika Pasternak-Malicka
 
Vol 50, No 1 (2016) Cadastral Tax in the Context of the Constitutional Principle of Tax Justice Abstract
Katarzyna Alesandra Kopyściańska
 
Vol 50, No 1 (2016) The Economic Effects of Fiscal Policy in Hungary in the Period of 2008–2014 Abstract
Anna Jadwiga Moździerz
 
Vol 51, No 4 (2017) Designing and Displaying the Income Tax Scale under Progressivity Abstract  PDF
Wojciech Stiller
 
Vol 50, No 1 (2016) A Few Notes about the Intensification of the Phenomenon of Legal Methods Minimizing Taxation Abstract
Anna Drywa
 
Vol 50, No 1 (2016) Differences in Fiscal Implications of Tax Policy in Polish Municipalities Abstract
Jarosław Dziuba
 
Vol 56, No 3 (2022) Pro-Ecological Preferences in Real Estate Tax on the Example of Municipal Communes of the Silesian Voivodeship Abstract  PDF
Teresa Famulska, Magdalena Szymczak
 
Vol 51, No 4 (2017) Tax on Goods and Services Burden on Businesses. Selected Issues Based on Research Abstract
Teresa Famulska
 
Vol 50, No 1 (2016) The Need for Rationalization of Tax Rates on the Extraction of Certain Minerals Abstract
Przemysław Pest
 
Vol 49, No 2 (2015) The latest changes in the construction of personal income tax in Poland Abstract
Alicja Pomorska
 
Vol 50, No 1 (2016) An Attempt to Evaluate the Polish Tax System During the Transformation Period Abstract
Stanisław Owsiak
 
Vol 50, No 1 (2016) Instruments of Tax Personalisation in the Structure of Personal Income Tax Abstract
Robert Zieliński
 
Vol 50, No 1 (2016) Main Reasons for Difficulties in Practical Realization of Duties Encountered by the Court Enforcement Officer as a Value Added Tax Remitter Abstract
Tomasz Kazimierz Chojnacki
 
Vol 50, No 1 (2016) Basic Tax Categories in Economics of Sustainable Development Abstract
Maciej Cieślukowski
 
Vol 50, No 1 (2016) Rational Tax System in the Light of the Management’s Perception – a Theoretical Review Abstract  PDF
Jarosław Marczak, Jasna Bogovac
 
Vol 50, No 1 (2016) Required Substantive Range of Tax Expenditures Reports Abstract
Adam Wyszkowski, Aneta Kargol-Wasiluk
 
Vol 50, No 1 (2016) Fiscal Efficiency of Tax System and Limitation of Tax Liabilities Abstract
Dominik Mączyński
 
Vol 50, No 1 (2016) Adam Smith’s Tax Principles as a Criterion for Evaluation of Flat Tax Abstract
Bożena Stanek
 
Vol 50, No 1 (2016) Preferences in Tax on Goods and Services for Small and Medium-Sized Enterprises in Conditions of EU Single Market Abstract
Teresa Famulska
 
Vol 50, No 1 (2016) Areal and Cadastral Property Taxation System – Simulation of Selected Fiscal Effects Abstract
Sebastian Gnat
 
Vol 59, No 5 (2025) Fiscal Policy Strategies of Cities Regarding Property Tax and Their Financial and Economic Consequences Abstract  PDF
Anna Wichowska, Jakub Kwaśny
 
Vol 54, No 4 (2020) Is There a Link between User Charges and Expenditures on Public Kindergartens in Poland? Abstract  PDF
Marcin Będzieszak
 
Vol 53, No 3 (2019) The phenomenon of tax avoidance – the essence, causes and measures (clauses) of prevention in the EU Abstract  PDF
Jolanta Szołno-Koguc, Natalia Ołówko
 
Vol 51, No 6 (2017) Research and Development Allowance as a Development Instrument of Entrepreneurs in Poland Abstract
Robert Zieliński
 
Vol 50, No 1 (2016) The Boundaries of the Principle of Truth in Tax Procedure Abstract
Rafał Pasternak
 
Vol 51, No 5 (2017) Tax Risk and Methods of Its Minimising in Poland Abstract
Krzysztof Biernacki
 
Vol 51, No 4 (2017) The Economics of Business Transaction Taxation Abstract
Artur Walasik
 
Vol 51, No 5 (2017) Direct Expenditures vs Tax Expenditures in Fiscal Policy Abstract
Adam Wyszkowski
 
Vol 51, No 5 (2017) Tax Expenditures and Transparency of Fiscal Policy Abstract
Ryta Dziemianowicz, Marzanna Poniatowicz
 
Vol 51, No 4 (2017) The Institution of Excise Tax Refund vs. Its Fiscal Efficiency Abstract
Edyta Sygut
 
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