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.
The purpose of this study is to show the relationship between transfer pricing regulations and the anti-tax avoidance clause. The paper discusses the axiology of legal regulations aimed at counteracting tax avoidance practices and the use of non-market prices in relations between related entities. An attempt was made to present the concept of the phenomenon of harmful tax competition, also the essence of tax avoidance, and to contrast this concept with the phenomenon of tax evasion. The phenomenon of tax optimization was also indicated. The relationship between the provisions of the general anti-optimization clause and transfer prices that determine the appropriate state of prices between related entities within the meaning of tax law was also subjected to a detailed analysis.
Uznanie potencjalności oddziaływań wspierających zaburzony rozwój (w tym udzielanej pomocy resocjalizacyjnej) nakazuje zwrócić uwagę także na specyficzną grupę ewentualnych podopiecznych/klientów placówek specjalistycznych – resocjalizacyjnych i penitencjarnych. Mowa o niepełnoletnich (nieletnich, młodocianych), którzy dokonali czynów zabronionych i przestępstw o charakterze zbrodni − zabójstw, pobić, zgwałceń itd. Chodzi zatem o czyny traumatyzujące ofiary w sposób szczególny. Niestety, życie społeczne w kraju nie jest wolne od takich obciążeń, przypadki takich zachowań są notowane i warto zadawać pytania o skuteczność zarówno oddziaływań zapobiegawczo-ochronnych, jak i korekcyjnych. Badanie zachowań sprawców takich czynów natrafia na konkretne problemy, dotyczące zarówno niedostatków metodologicznych (warsztatowych), jak i związanych z oczekiwaniami społecznymi (dotyczącymi głównie szybkiej redukcji zagrożeń i wdrożenia skutecznych działań zapobiegawczych wobec sprawców). Praktyka diagnostyczna połączona z analizą wyników badań naukowych pozwala na wyrażenie szeregu uwag i rekomendacji, w tym też na podzielenie się pewnymi wątpliwościami − i to stanowi treść niniejszej wypowiedzi.
EN
The recognition of potentiality of interaction supporting disordered development (including granting an aid to social rehabilitation) requires attention also to a specific group of potential pupils/clients of specialized units – social rehabilitation and penitentiary institutions. It is referred to juveniles (minors, underage persons) who have committed criminal offenses or crimes - murders, beatings, rapes etc. These are the acts that traumatize victims in a special way. Unfortunately, the social life is not free of such burdens. There are still reports of such behaviors and one may want to ask the question of whether preventive and protective, as well as corrective impacts are effective. While studying the behavior of perpetrators of such acts, we encounter specific problems concerning both methodological (workshop) shortcomings, and related to social expectations (especially about the rapid reduction of the risk and the implementation of effective preventive actions towards perpetrators). The diagnostic practice combined with the analysis of the results of studies allows to express a number of comments and recommendations, including also certain doubts, which is the content of this article.
In the article selected results of studies of groups of juvenile delinquents and of secondary school youths are discussed. A comparison of the two studied groups allows expressing conclusions and recommendations concerning the directions of rehabilitation activities towards social misfits, which should be started. In the article the significance of the quality of the family circle's functioning for proper rehabilitation of adolescents is pointed to, and negative significance of dysfunctions on the area of adolescents' relations with their parents is stressed. Also the need of constant monitoring education of the youth by psychologists is suggested, especially of those of them who violate the law. Particular directions for such analyses are shown. The article is a presentation of a fragment of broader studies concerning the discussed problem area.
Artykuł porusza problem adekwatnej oceny znaczenia wybranych uwarunkowań egzystencjalnych, wpływających na funkcjonowanie ludzi w rolach społecznych. Podkreślono znaczenie wybranych okoliczności dotyczących życia ludzi zagrożonych m.in. demoralizacją. Preferowane jest podejście systemowe, pokazujące wielość powiązań między sferami życia.
EN
The article focuses on the problem of the adequate assessment of the significance of selected existential conditions affecting the functioning of people in social roles. It emphasizes the importance of selected circumstances of the lives of people at risk of demoralization. A systemic approach is recommended, related to the multiplicity of interconnections between different spheres of life.
Artykuł porusza problem reakcji wychowawczych na pojawiające się zachowania trudne, które noszą cechy aspołeczności i eskalacyjności. Szczególnie podkreślono znaczenie podejmowania reakcji adekwatnych do rodzaju zagrożeń. Zwrócono uwagę na zasadność uaktywniania najbliższych środowisk adolescentów i na potrzebę projektowania zmian na podstawie występujących w najbliższych środowiskach zasobach wychowawczych/socjalizacyjnych.
XX
This article discusses the problem of educational interventions in reaction to behaviour issues that are aggravating and leading to antisociality. Particular emphasis is laid on the role of adjusting intervention to the circumstances of the particular types of hazard. It is also pinpointed that the environments in which the adolescents function have to be sensitized to their problems and activated to take proper action. Also stressed is the need to devise planned changes that can be introduced, based on the socializing/educational resources available in these closest environments.
The article discusses selected existential circumstances that may result in orphanhood. Similarities and differences between natural and social orphanhood have been indicated. Possible measures to obtain optimal care of orphan children have been described – the role of foster families and adoption has been pointed out. The article also refers to the problem of social exclusion faced by the orphans who suffer from care deficiencies.
PL
W artykule omówiono wybrane okoliczności egzystencjalne powodujące powstanie problemów sieroctwa. Wskazano na podobieństwa i różnice sytuacji sieroctwa naturalnego i społecznego. Omówiono możliwości optymalizacji oddziaływań dotyczących przejmowania opieki nad dziećmi osieroconymi – w tym wskazano na rolę rodzin zastępczych stosunku adopcyjnego. Artykuł zawiera także odniesienia do zagrożenia wykluczeniem społecznym sierot – w sytuacji doświadczanych przez nie deficytów opiekuńczych.
The article discusses the issue of behavior of juvenile offenders (juvenile offenders’ behavior) during their stay in resocialization institutions. The main subjects discussed in the article are: the meaning of personality disorders, addiction to psychoactive substances, attention deficit hyperactivity disorder. All analyses are based on the examples of the research on juvenile delinquents and their families. The article also includes references to the social and legal situation of the juvenile delinquents and their families. It indicates possibilities for undertaking effective resocialization (rehabilitation) efforst towards juvenile delinquents.
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