The article analyzes the evolution of the beneficial owner concept in the context of the implementation of the Action Plan on Base Erosion and Profit Shifting. The main problem is the lack of an officially fixed definition of the term beneficial owner in international legal documents. The lack of unification in the definition of the concept of beneficial ownership, the ongoing discussions on its application, the growth of tax disputes, as well as the incompleteness of the reform in terms of the regulation of the concept in the OECD MC and its Commentary lend urgency and relevance to scientific research of the latter both in domestic and in world science of tax law. Although the terms beneficial owner, beneficial ownership, and so forth in the BEPS Plan may not be used directly, they are nevertheless of great practical value, especially in the light of the implementation of Actions 6 and 15 of the Plan. The article concludes that the concept is potentially compatible with other anti-abuse strategies (the limitation on benefits rule and the principal purpose test, in particular). The main issue that is explored in disputes about the norms of international agreements application is the assessment of the business purpose and proper qualification of the substance of the transactions (deals) made. In general, the beneficial owner concept not only has not lost its role in the fight against treaty shopping, but has taken up an official position among the instruments to combat BEPS.

The aim of the article is to show the impact of pension reform in Poland on the development of pension funds (OFE). The focus is on an analysis of pension funds the functioning of which in recent years has been subject to extensive modifications. It also investigates the level of knowledge about social insurance in Polish society. As a result of a review of the literature and documents published by Poland and EU member states, a synthetic study of legal and financial aspects regarding the development of Open Pension Funds (OFE) during a period of intense systemic changes in Poland is offered. The article expands and organizes knowledge about the functioning of pension funds in Poland and makes it possible to look critically at their development and the transformations leading to the liquidation of Open Pension Funds. The described results of these analyses are of a partial nature and constitute a fragment of broader research carried out by the authors.

Art and culture are enormously important elements of the social life, which require however public support. The aim of the studies was a critical analysis of the structure and functioning of tax instruments that support the development of culture and protection of its heritage, applied in income taxation system in Poland. As a result of conducting the studies it was to be determined what instruments of indirect cultural support were introduced in the structure of the Polish income taxes, whether they are typical for modern fiscal systems, or peculiar to the Polish system, what are their social and economic effects, whether these instruments are adjusted to the needs and social beliefs, what enhancements should be introduced to them and whether they could be applied in other countries. The legal-dogmatic, comparative and statistical methods were used in this study.

The aim of this work is to present legal regulations and system solutions undertaken by individual States, including EU institutions to counteract international tax avoidance practices. The work discusses the axiology of legal regulations aimed at counteracting international tax avoidance practices and attempts to present the notion of harmful tax competition. Moreover, the article aims at introducing the essence of tax avoidance and juxtaposing it with the notion of tax evasion.

What needs to be emphasized is that the phenomenon of tax avoidance is often identified with tax evasion. It should be remembered and stressed that tax avoidance is not a, it is a phenomenon that can be described as a "breach within the limits of the law". In contrast to tax evasion, which is penalized by law, tax avoidance is a lawful phenomenon but standing in contrast with its axiology.