FAQ
T_LOGIN Log in

Don't have an account on our website?

T_REGISTER Register

Financial Law Review

Search results

simple search

search np. “cognitive architectures” AND 1993-200 NOT Urban
advanced search
ex. 1234-6789
ex. 10.4467/16890027AP.16.022.6009
ex. Uniwersytet Jagielloński

Issue 40 (4)/2025

2025 Next

Publication date: 16.02.2026

Licence: CC BY-NC-ND 3.0 Unported licence icon

Editorial team

Editor-in-Chief dr hab. prof. UG Anna Jurkowska-Zeidler

Deputy Editor-in-Chief Prof. h.c. prof. JUDr. , CSc. Vladimír Babčák

Secretary of Editorial Board dr Anna Drywa

Issue content

Anna Wójtowicz-Dawid

Financial Law Review, Issue 40 (4)/2025, 2025, pp. 1-13

https://doi.org/10.4467/22996834FLR.25.018.23239
The pace of change in the local, national and international environment necessitates a rational approach to the management of public finance sector units so as to increase the rational management of their resources through efficient spending.
What is rationalisation of spending? How is rationalisation examined? Who shapes the measures of rationalisation? What shapes and influences perceptions of spending rationality? These are the questions that the author addresses in an attempt to establish the extent to which the concept of rationalisation is understood.
The article was prepared using the legal-dogmatic method related to the analysis of available and selected views of the doctrine, and selected interpretations of legal acts relating to the discussed issues.
Download PDF PDF
Read more Next

Marek Bełdzikowski

Financial Law Review, Issue 40 (4)/2025, 2025, pp. 14-33

https://doi.org/10.4467/22996834FLR.25.019.23240
The Presidency of the Council is a unique event for each member of the European Union. The effectiveness of the presidency is a determinant of the position both in the Union and in the country. The article is an attempt to assess the effectiveness of the Presidency. A number of research questions were asked for this purpose. Firstly, whether the Polish Presidency achieved its own goals, whether it managed to achieve the goals of the group presidency (the so-called trio). Secondly, whether the Presidency achieved the goals set for it by doctrine and literature. The basis for the analysis is one of the sections of tax policy – the Community Value Added Tax. For this purpose, a legal-comparative method was applied, with the starting point being an analysis of the treaty-based mandate and the practical functioning of the presidency within the Ecofin Council configuration. The reference point for the assessment was the Trio Presidency Programme and the Hungarian Presidency, which preceded the Polish Presidency.
Download PDF PDF
Read more Next

Andrew Aondohemba Chenge

Financial Law Review, Issue 40 (4)/2025, 2025, pp. 34-59

https://doi.org/10.4467/22996834FLR.25.020.23241
After the mid-1970s oil crisis, Europe began to experience substantial deficits, which grew further after 1980. This was mostly due to government expenditure rather than low tax collections. The budgetary deficits of developing nations are often higher than those of developed nations. Fiscal deficits in developing nations are exacerbated by ripple effects of the global slowdown, structural fragility of public finances, and persistently high debt levels. Ways and Means Advances have become a critical option in deficit financing particularly in developing countries around the world. The study aims to assess the impact of Ways and Means Advances on deficit financing in Nigeria. Documentary research design was adopted to carry out investigation. The study established that Nigeria has consistently experienced fiscal deficits, even during periods of economic upturns. It also maintained that the Federal Government’s frequent use of Ways and Means Advances exposes flaws in the administration of public finances – given the existing lack of effective institutional safeguards – and repeated recourse to direct monetary financing could increase threats to macroeconomic stability. The study recommends constrained budgeting, regulated borrowing, fiscal prudence, increased Foreign Direct Investments, and formulation of a legal basis for Ways and Means securitization, as strategies to remediate fiscal deficits and long-term Ways and Means Advances in Nigeria’s fiscal management.
Download PDF PDF
Read more Next

Tereza Tkadlecová, Jan Neckář, Tereza Svobodová

Financial Law Review, Issue 40 (4)/2025, 2025, pp. 60-83

https://doi.org/10.4467/22996834FLR.25.021.23242
The article examines the interrelation between tax reliefs and social benefits in the Czech Republic as complementary instruments of fiscal and social policy. Against the background of long-term state budget deficits intensified by recent crises, the study addresses the question of whether the coexistence of these two systems fulfils the principles of fair and efficient taxation and non-discrimination. The authors hypothesize that the dual system of tax reliefs and social benefits satisfies the requirement of fairness in taxation. The research applies an analytical and comparative legal-economic methodology, combining a normative assessment of tax and social policy instruments with synthesis of their fiscal and distributive impacts. The analysis reveals significant overlap between the two systems in purpose and effect, yet also systemic inconsistencies leading to unequal treatment of different income groups. Tax reliefs tend to favour higher-income taxpayers, whereas social benefits primarily target low-income households, producing regressive outcomes when assessed in isolation. The results indicate that fairness and efficiency can only be ensured through integrated evaluation of both instruments, rather than their separate assessment within public budgets. The hypothesis has not been confirmed, though neither has it been conclusively disproved due to the absence of comprehensive data on the combined economic impact. The article concludes that any reform of the Czech fiscal system must consider the simultaneous effects of tax and benefit mechanisms to uphold constitutional principles of equality and fiscal responsibility.
Download PDF PDF
Read more Next