Issue Title
Vol 50, No 1 (2016) The Determinants of Fiscal Effectiveness of the Tax System Abstract
Konrad Raczkowski
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) The Conditions and the Opportunities for Changes in Polish Tax System – Selected Issues Abstract
Joanna Marczakowska-Proczka
Vol 50, No 1 (2016) Trends in Corporate Income Taxation in OECD Countries Abstract
Małgorzata Mazurek-Chwiejczak
Vol 54, No 4 (2020) Is There a Link between User Charges and Expenditures on Public Kindergartens in Poland? Abstract  PDF
Marcin Będzieszak
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 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) Legal Instruments Regulating the Transfer of Financial Resources to Tax Havens Abstract
Krzysztof Magdij
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) A National Tax System or a Harmonised Tax System? Abstract
Krystyna Piotrowska-Marczak
Vol 50, No 1 (2016) A Consolidated Tax Base as a Gateway to the Harmonisation of the Corporate Tax in EU Countries Abstract
Adam Zdunek
Vol 50, No 1 (2016) The Need for Rationalization of Tax Rates on the Extraction of Certain Minerals Abstract
Przemysław Pest
Vol 51, No 6 (2017) Split Payment Model – the Remedy for VAT Frauds? Abstract
Tomasz Tratkiewicz
Vol 50, No 1 (2016) Child Tax Credit as an Instrument of Family Policy in Poland Abstract
Renata Budlewska
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 Economic Effects of Fiscal Policy in Hungary in the Period of 2008–2014 Abstract
Anna Jadwiga Moździerz
Vol 50, No 1 (2016) Adam Smith’s Tax Principles as a Criterion for Evaluation of Flat Tax Abstract
Bożena Stanek
Vol 50, No 4 (2016) The Evolution of Tax Preferences in Terms of Taxing Natural Persons’ Activities on the Financial Market Abstract
Jarosław Dziuba
Vol 50, No 1 (2016) Changes in Structures of Tax Systems – Similarities and Differences Among OECD Countries Abstract
Sławomir Franek, Adam Adamczyk
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 Boundaries of the Principle of Truth in Tax Procedure Abstract
Rafał Pasternak
Vol 50, No 1 (2016) Electronic Services and VAT Jurisdiction Rules in the European Union Abstract  PDF
Rafał Lipniewicz
Vol 50, No 1 (2016) Fiscal Efficiency of Tax System and Limitation of Tax Liabilities Abstract
Dominik Mączyński
Vol 50, No 1 (2016) Differences in Fiscal Implications of Tax Policy in Polish Municipalities Abstract
Jarosław Dziuba
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) Ratio of the Prosocial Aspect in the Polish Tax System. Selected Issues Abstract
Hanna Kuzińska
Vol 51, No 5 (2017) Direct Expenditures vs Tax Expenditures in Fiscal Policy Abstract
Adam Wyszkowski
Vol 50, No 1 (2016) Basic Tax Categories in Economics of Sustainable Development Abstract
Maciej Cieślukowski
Vol 50, No 1 (2016) Required Substantive Range of Tax Expenditures Reports Abstract
Adam Wyszkowski, Aneta Kargol-Wasiluk
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) Areal and Cadastral Property Taxation System – Simulation of Selected Fiscal Effects Abstract
Sebastian Gnat
Vol 51, No 5 (2017) Tax Expenditures and Transparency of Fiscal Policy Abstract
Ryta Dziemianowicz, Marzanna Poniatowicz
Vol 50, No 1 (2016) International Business Company in a Tax Haven: Selecting and Prioritizing Favourable Investment Locations Abstract  PDF
Małgorzata Magdalena Hybka
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 5 (2017) Tax Risk and Methods of Its Minimising in Poland Abstract
Krzysztof Biernacki
Vol 50, No 1 (2016) Instruments of Tax Personalisation in the Structure of Personal Income Tax Abstract
Robert Zieliński
Vol 51, No 4 (2017) The Institution of Excise Tax Refund vs. Its Fiscal Efficiency Abstract
Edyta Sygut
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) Labour Taxation in OECD. Comparative Analysis and Conclusions for Poland Abstract
Anna Krajewska
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) 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) The Selected Aspects of Financial Derivatives Taxation in Personal Income Tax in Poland Abstract
Małgorzata Barbara Twarowska
Vol 50, No 1 (2016) Tax Relief for the New Technologies – the Disadvantages of the Regulations and the Proposition of its Modification Abstract
Natalia Kotlarek
Vol 50, No 1 (2016) Income Taxes as a Risk Factor in International Capital Groups Abstract
Bożena Ciupek, Jan Kaczmarzyk, Piotr Kania
Vol 50, No 1 (2016) Searching for Order in the Polish Local Tax System Abstract
Paweł Felis
Vol 50, No 1 (2016) Fiscal Performance, Spatial Diversity and Determinants of Revenues from the Tax on Civil Law Transactions in Cities with County Rights in Poland Abstract
Joanna Śmiechowicz
Vol 50, No 1 (2016) Combining Agricultural and Non-Agricultural Activities (Recording Requirements in Terms of Income Tax) Abstract
Elżbieta Hajduga
Vol 50, No 1 (2016) Carousel Fraud as a Form of Fraud in the Value Added Tax Abstract
Dariusz Pauch
Vol 50, No 1 (2016) Harmonisation of Corporate Income Taxes of Enterprises Functioning on the Single European Market Abstract
Bożena Ciupek, Jan Kaczmarzyk, Piotr Kania
1 - 50 of 71 Items > >> 

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