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Issue 35 (3)/2024

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Publication date: 20.12.2024

Licence: CC BY-NC-ND licence icon

Editorial team

Additional redactors Przemysław Panfil, Edward Juchniewicz, Łukasz Karczyński, Anna Drywa, Damian Cyman, Tomasz Sowiński

Secretary of Editorial Board Anna Drywa

Deputy Editor-in-Chief Vladimír Babčák

Editor-in-Chief Orcid Anna Jurkowska-Zeidler

Statistical Editor Jacek Maślankowski

Language Editor Paweł Jackowski

Technical Editor Szymon Obuchowski

Editors at the editorial office in Košice, Slovakia Mária Bujňáková, Karin Cakoci, Miroslav Štrkolec, Jozef Sábo

Editors at the editorial office in Brno, Czech Republic Michal Radvan

Issue content

Petro Kornieiev, Ivan Yatskevych

Financial Law Review, Issue 35 (3)/2024, 2024, pp. 1-25

https://doi.org/10.4467/22996834FLR.24.011.20920
This article analyzes the innovative legal framework of Diia City in Ukraine, designed to foster technological ecosystem growth and attract international investment. The study evaluates its impact on residents and identifies challenges within the current legal system. The hypothesis posits that Diia City, with its preferential tax policies and streamlined regulations, could become a global benchmark for tech ecosystems. Legal stability and regulatory predictability are highlighted as critical for its success. A comparative methodology examines taxation structures and regulations affecting individual entrepreneurs (FOPs) and gig contracts. The hypothesis is verified through case studies and assessments of IT solutions in Ukraine. The analysis includes a literature review and examination of legal acts, offering a comprehensive evaluation of the reform’s innovations and benefits, with potential applicability to other European countries. Findings suggest Diia City shows promise as a global model but faces challenges affecting legal certainty. While regulations aim to protect both employees and employers, further evaluation is needed, especially amid war and economic fluctuations. This article provides insight into legal stability’s role in fostering innovation and contributes to the debate on legislative reforms influencing the labor market and Ukraine’s technological development.
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Pavel Hájek

Financial Law Review, Issue 35 (3)/2024, 2024, pp. 26-42

https://doi.org/10.4467/22996834FLR.24.012.20921
This paper deals with the tax benefits of R&D in software development. The aim of the paper is firstly to reveal the practical challenges and problems of software companies in applying for Research and Development tax credits. As a result, the article proposes solutions to improve the current situation. To achieve the objective, the current state of affairs is identified through analysis and the problems to be solved are described. Given the differences in how tax credits are provided, the subsequent recommendations for improving the current state of affairs are based mainly on a comparison of the different EU Member States on the problematic issues of tax provision. This article, by proposing solutions, can help in particular in the development of new legislation in the field of indirect R&D support. However, it is also a useful basis for tax advisors, attorneys specializing in tax law, owners of small and medium-sized software companies and other individuals who are actively interested in indirect R&D support.
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Elżbieta Feret

Financial Law Review, Issue 35 (3)/2024, 2024, pp. 43-56

https://doi.org/10.4467/22996834FLR.24.013.20922
The changing reality of the surrounding world has made us realise the value and potential resulting from the use of modern technologies. As it turned out during the pandemic, the use of technical devices enabling the implementation of public tasks without the direct cooperation of people has become indispensable to ensure the functioning of every country.

These modern technologies identified with artificial intelligence technology (hereinafter referred to as AI – artificial intelligence) have been, to an increasing extent, also used in the area related to the financial aspects of the functioning of Poland. Recognising the need to use them, it is necessary to pay attention to ensuring the guarantee of the state’s financial security, which determines its independence of functioning.

Considering the above, the aim of the study will be to determine the manifestations of this technological interference in the financial sphere of its operation in relation to its inherent financial authority. At the same time, to carry out the considerations, it will be necessary, based on legal acts, doctrine and court decisions, to demonstrate the benefits and threats resulting from the use of AI in relation to budget and tax security of the state on the example of Poland.
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Júlia Hoffmanová

Financial Law Review, Issue 35 (3)/2024, 2024, pp. 57-78

https://doi.org/10.4467/22996834FLR.24.014.20923
Digitalization is revolutionizing various aspects of our lives, including the tax law. The article examines how digital economy is influencing the chosen principles of tax law. Digital technologies have the potential to make tax systems more transparent and efficient, simplifying tax compliance and administration for both taxpayers and authorities. However, they also introduce new challenges, such as ensuring equitable treatment for both digital and traditional businesses and avoiding double taxation of certain income or revenue. The article highlights how digitalization is reshaping the chosen principles of tax law and discusses the implications for future legal frameworks. The findings emphasize the need for forward-thinking tax policies to effectively adapt the evolving digital landscape.
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Michalina Duda-Hyz

Financial Law Review, Issue 35 (3)/2024, 2024, pp. 79-96

https://doi.org/10.4467/22996834FLR.24.015.20924
The article discusses the taxation of disposal of in-game items for consideration under Polish personal income tax. This is an issue which has received little attention in the tax literature to date and which, given the growing popularity of online games and the blurring of the boundaries between the real and virtual economy, is of significant practical importance. The main aim of this contribution was to analyse and evaluate the positions of the tax authorities on this matter, based on the individual tax interpretation issued. The first part of the study presents the features of in-game items as well as the rules for crafting and trading such items. The second part deals with the taxation of the disposal of such items for consideration by both entrepreneurs and non-business persons. The considerations serve to prove the hypothesis that the interpretation of the current Polish legislation in the context of transactions with game objects poses problems for both taxpayers and tax authorities, which is evidenced by the numerous doubts of taxpayers expressed in requests for individual tax interpretations, as well as the divergent positions of the tax authorities. The analysis carried out has made it possible to identify the issues which give rise to controversy and the main theoretical assumptions which should precede the introduction of legislative changes in this area.
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Ewa Lotko, Marcin Tyniewicki

Financial Law Review, Issue 35 (3)/2024, 2024, pp. 97-115

https://doi.org/10.4467/22996834FLR.24.016.20925
The basic aim of this paper is to evaluate the process of electronisation of the supervision implemented by Regional Chambers of Audit (RIO) over the activity of local government in Poland in the scope of financial matters. The Authors conduct this assessment mainly from the perspective of compliance with the principle of legality determined, among others, in Art. 7 of the Constitution of the Republic of Poland (the Constitution). Due to the fact that this principle is a general basis for the functioning of public authority bodies, it should also be the basic benchmark (condition) of the broadly understood electronisation of the activity of these bodies, not only in the indicated supervisory scope of RIO.

It needs to be noted that the process of electronisation of RIO supervision over local government activity has been gradually implemented since 2016, and, importantly, has not been imposed by the legislator, but happened with the consent of the interested parties. 

Therefore, the Authors have formulated the key research problem, namely: is the electronisation of RIO supervision over financial matters in compliance with the constitutional principle of legality and, in particular, does it implement all statutory features of this supervision?

The analysis allowed to answer positively the above question as well as to indicate other positive (non-legal) effects of electronisation.

In this paper, non-reactive research methods, i.e. based on the analysis of the content and available source information, are used in the first place, but it also based on the Authors’ empirical knowledge, because they are members of the Committee of the Regional Chamber of Audit in Bialystok and are engaged in the supervisory process over the local government activity.
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