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Issue 32 (4)/2023

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Publication date: 10.2023

Licence: CC BY-NC-ND  licence icon

Editorial team

Editor-in-Chief Orcid Anna Jurkowska-Zeidler

Secretary Anna Drywa

Issue content

Witold Modzelewski

Financial Law Review, Issue 32 (4)/2023, 2023, pp. 1-11

https://doi.org/10.4467/22996834FLR.23.015.19171

The article concerns very important issue of the efficiency of the tax system, but the presented perspective focuses on crisis in that field. The historical changes in the Polish economy, which are taking place as a result of: the implementation of the new energy policy, the reconstruction of the structure of the supply of energy resources, the trade war with Russia, and, above all, the end of the era of cheap and readily available energy sources, will have (already had) a significant impact on the dynamics and amount of budget revenues, especially the state budget.

Considerations bring Polish perspective, but are universal in their nature.

Author argues that the fiscal balance of the new macroeconomic situation is already and will continue to be negative: budget revenues derived from the energy sector from direct and indirect taxes will decrease, and public spending on its maintenance will increase. The policy of high prices for energy carriers will reduce income tax revenues not only burdening business entities. This will exacerbate in a definite way the already growing (despite inflation) fiscal crisis (domino effect).

Author proves that amendments of the tax law are necessary. It has to be noted that they should promote direct settlement and payment of the most important taxes by tax law subjects, rather than on the collection of data by tax authorities for the purposes of control and public supervision, because this is the only way to increase the fiscal efficiency of these taxes as soon as possible.

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Tereza Čejková

Financial Law Review, Issue 32 (4)/2023, 2023, pp. 12-30

https://doi.org/10.4467/22996834FLR.23.016.19172

The metaverse's rising prominence spans diverse sectors, presenting new economic opportunities. However, it also challenges tax policies and enforcement. This article examines the metaverse's taxation complexities and proposes EU legal solutions and seeks to confirm the hypothesis that the existing EU tax law is sufficient to address tax evasion in the metaverse, as it provides comprehensive provisions that can be effectively applied to virtual transactions. A mixed-method approach has been utilised for this paper, combining a literature review and analysis of EU laws to understand taxable activities in the metaverse. Analogies were frequently employed to elucidate virtual and real-world asset differences. While the literature tends to be somewhat outdated, it provides good theoretical insights. However, these insights must be critically considered due to rapid technological changes over the past decade, serving as guiding principles rather than rigid policy directives.

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Tomasz Knepka

Financial Law Review, Issue 32 (4)/2023, 2023, pp. 31-43

https://doi.org/10.4467/22996834FLR.23.017.19173

Since the financial crisis of 2007/2008, we have been dealing - at the level of the European Union - with a special "dialogue" between the European and German courts. The subject of this "dialogue" is the decisions of the European Central Bank on the program for the purchase of public sector assets on secondary markets. The ECB's activity, as well as the involvement of the national central banks of the Eurosystem in the implementation of these decisions, has been met with dissatisfaction by German politicians, culminating in the title judgment of the Constitutional Court of the Federal Republic of Germany. In the paper, the author analyzed the judgments, particularly from the perspective of the process of integration of the European Union financial market and the importance of the judgments for this process taking into account the key principles of EU law: proportionality and supremacy of EU law.

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Anna Wójtowicz-Dawid

Financial Law Review, Issue 32 (4)/2023, 2023, pp. 44-58

https://doi.org/10.4467/22996834FLR.23.018.19174

Green procurement policies (GPP) are procedures based on public procurement law that apply environmental criteria in at least one stage of the procedure in provisions related to the person of the contractor or the subject matter of the contract. The author addresses the subject of GPP in the context of an analysis of whether the introduction of the application of actual GPP requires changes to the existing public procurement legislation. The subject of the article is not to define the meaningful scope of GPP or the principle of effectiveness, but to look at it from the perspective of application.

The author, analysing the current legislation, indicates that the current legal system of public procurement due to the voluntary application of green procurement with some inclusions resulting from specific provisions is sufficient enough not to be an obstacle to its application.

In the author's opinion, other changes are necessary to change the behaviour, habits and mentality of those responsible for public procurement proceedings.

The article was prepared using the legal-dogmatic method related to the analysis and interpretation of legal acts related to the issue of green public procurement. It was supplemented by a comparative legal method, which allowed for the analysis and identification of existing legal norms as well as the basis for the use of green procurement in procedures based on public procurement law.

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Maria Jastrzębska

Financial Law Review, Issue 32 (4)/2023, 2023, pp. 59-76

https://doi.org/10.4467/22996834FLR.23.019.19175

A healthy local government financial system lays the foundation for the ability of local government units (LGUs) to carry out public tasks at the current qualitative and quantitative level and to meet their obligations in the short and long term. A healthy financial system of local government is a system that is adequate, stable, unified, consistent, transparent, diversified, counter-cyclical, guarantees the financial independence of LGUs, and activates to take measures to increase revenues and efficiency of expenditures. The purpose of the article is to answer the question of what are the characteristics of a healthy financial system of local self-government, assess the system operating in Poland, and formulate recommendations for changes aimed at healing this system. Descriptive analysis, comparative analysis, inductive and deductive reasoning, and critical analysis of the national literature on the subject by economists and lawyers were used.

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Tomasz Sowiński

Financial Law Review, Issue 32 (4)/2023, 2023, pp. 77-92

https://doi.org/10.4467/22996834FLR.23.020.19176

The article deals with financial law institutions from the space of public tributes. The author subjects the institutions of social security contribution, tax and fee to a legal analysis. He also examines the views of representatives of the doctrine of financial law by making a dogmatic analysis concerning these three types of tributes. It presents the various forms of their application, with the aim of understanding their nature in connection with the broader institutions of public law in which they are applied, being a way of raising the funds necessary for their proper functioning and fulfillment of their role. The goal is to determine whether they are substitutable in the proper performance of a public function, or alternatively whether they can have a form that is altered from that accepted in the doctrine, and whether this will also determine the nature of the larger institution of which they are an element.

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