Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Results found: 2

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  public tributes
help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1
Content available remote

Polityka tworzenia prawa w zakresie poprawy jakości powietrza w Polsce a interesy przedsiębiorstw

100%
Machowicz K.
Przegląd Zachodni
|
2020
|
issue 4 (377)
167-176
EN
The aim of the article is to identify the economic factors that exert a real impact on the shape of the policy of law-making to improve air quality. This objective can be achieved by verifying the following hypotheses: - the sources of the penetration of environmental issues into politics are not homogeneous; - pro-quality political decisions and legal solutions to improve air quality can promote the interests of economic operators. The theoretical findings of this article are based on a critical analysis of the literature of the subject, a descriptive method, the exegesis of normative acts of generally applicable law, as well as an analysis of administrative and judicial case law. The decline in air quality is one of the negative effects of global development. An important element of counteracting this phenomenon is a properly conducted policy of law-creation. The aim of the article is to identify the economic drivers which have a real impact on policy of law creation to improve air quality. Multicentricity of decision-making is currently not limited only to political circles. While in the case of institutionalized political circles, the assessment of the course of decision-making processes may be based on measurable foundations, it is difficult to grasp the role of active subjects in the economy due to the diverse organizational status and dispersed nature and motivation of their activities. However, the state's income from the taxes remains an important background for the air quality policy of law-creation. In addition, the multicentricity of decision-making centres implies an increasing complexity of decision-making processes also in terms of their overlap.
2
Publication available in full text mode
Content available

Charakter prawny danin publicznych w polskim prawie podatkowym

72%
Kuśmirski M.
Studia Administracyjne
|
2021
|
vol. 13
|
issue 1
29-42
EN
The issue of the legal nature of the public tributes in terms of classifying them in the respect of formal-substantive territory was raised in the article. The focus was put on taxes and fees as two main representatives of this public services group. The purpose of this study was to show the real character of some public tributes in the polish tax law. Thereupon this group of public services was discussed and then the tax and fee were addressed separately. Thanks to that their meaning, common features and differences were indicated. The valid indication of remuneration and its absence made the correct analysis and classification of the public tribute possible, it also allowed to address the issue of the incorrect nomenclature of these services and to indicate which of these are in fact fees and which them are more of a tax. Due to the research of the effective regulations of the tax law, in this study the dogmatic method was applied. In addition to that, the sociological and historical methods were also used.
PL
W artykule poruszono kwestię charakteru prawnego danin publicznych pod względem klasyfikacji ich na polu formalno-materialnym. Skupiono się na podatkach i opłatach jako dwóch głównych przedstawicielach tej grupy świadczeń publicznych. Celem opracowania było ukazanie rzeczywistego charakteru niektórych danin publicznych w polskim prawie podatkowym. W związku z tym omówiono ten zbiór świadczeń publicznych, a następnie oddzielnie przedstawiono podatek i opłatę, ukazując ich znaczenie, cechy wspólne oraz różnice. Prawidłowe wyróżnienie odpłatności i jej braku pozwoliło dokonać właściwej analizy i klasyfikacji danin publicznych, omówić problem błędnego nazewnictwa tych świadczeń, a także stwierdzić, które z opłat są w rzeczywistości opłatami, a które mają raczej cechy podatku. Ze względu na badanie obowiązujących przepisów prawa podatkowego w niniejszym tekście posłużono się metodą dogmatyczną. Dodatkowo posiłkowano się metodą socjologiczną i historyczną.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.