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Verifikace voleb v počátcích moderního parlamentarismu: rakouské císařství 1848-1849

100%
Fabini P.
Český časopis historický (The Czech Historical Review)
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2020
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vol. 118
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issue 2
297-323
EN
The beginnings of modern parliamentarism in the Austrian Empire are connected with the events of 1848 and with the implementation of constitutional-legal norms influenced by the principles of liberalism and representative democracy. The legitimacy of the regime should no longer be based solely on the monarchist tradition, but should also be based on the consent of the citizen. In addition to the will of the monarch, who had so far ruled exclusively by the grace of God, the will of the ruled, expressed through the act of free election of parliamentary representatives, has also been newly exercised. However, the authenticity of the “revealed” collective will was undermined by the technical shortcomings of the electoral system, but especially by the efforts of competing actors and their supporters to interfere illegitimately in the electoral process, whether through corrupt practices, frauds or various forms of electoral violence. One of the instruments for purging the parliamentary body of illegitimately acquired parliamentary mandates, the duration of which could disrupt the legitimacy of the entire body and thus jeopardize the authority of state power, became the verification process taking place in parliament. The study examines the spectrum of electoral manipulations employed in the first parliamentary elections in the Austrian Empire and at the same time the form and practice of their verification in the beginnings of parliamentarism using examples of the Imperial Diet in Vienna and the Moravian Land Diet in Brno.
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Oszustwa w podatku VAT w obszarze paliw w Polsce po 2011 roku – rozwój zjawiska i sposoby przeciwdziałania

100%
Tratkiewicz T.
Studia Ekonomiczne
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2018
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vol. 358
253-263
PL
Celem niniejszego artykułu jest określenie, na ile zmiany regulacyjne, głównie w obszarze podatku VAT, mogły wpłynąć na wzrost oszustw w tym podatku w obszarze paliw w Polsce po 2011 r., przedstawienie podjętych środków, przede wszystkim o charakterze legislacyjnym, mających przeciwdziałać temu negatywnemu zjawisku, oraz wstępna ocena ich skuteczności.
EN
The purpose of this article is to determine to what extent regulatory changes, mainly in the field of VAT, could have influenced the increase of tax fraud in the area of fuels in Poland after 2011, presenting measures primarily of a legislative nature to counteract this negative phenomenon and preliminary assessment their effectiveness.
3
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Researching eighteenth-century fraud in the Old Bailey: reflections on court records, archives, and digitisation

80%
Griffiths C. C.
Acta Universitatis Lodziensis. Folia Iuridica
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2020
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vol. 91
9-24
PL
Artykuł ma na celu przedstawienie spostrzeżeń i wskazówek pomocnych badaczom zajmującym się przestępstwem oszustwa w Wielkiej Brytanii w osiemnastym i dziewiętnastym stuleciu. Spostrzeżenia te wyjaśniają przyczyny, dla których brakuje historycznych badań nad przestępstwem oszustwa. Są one tak ontologiczne, jak i metodologiczne. Definicje praw dotyczących oszustwa są złożone i trudne do zidentyfikowania, zaś jedno z najbardziej dostępnych archiwów, Akta Sesyjne Old Bailey (Sprawozdania), muszą być wykorzystywane przez badaczy z ostrożnością. W artykule wskazano historyczne okoliczności powstania Sprawozdań i zastosowano tę wiedzę do badań nad przestępstwem oszustwa, które w świetle powyższych ustaleń, wymagają wyjątkowego podejścia metodologicznego.
EN
This article seeks to provide reflection and guidance to researchers of fraud in Britain during the eighteenth and nineteenth centuries. This reflection explains two reasons why there is a dearth of historical research into fraud offences. These reasons are ontological and methodological. The definitions and laws of fraud are complex and difficult to identify, and one of the most accessible court archive, the Old Bailey Sessions Papers (the Proceedings), needs to be treated with caution by the researcher of fraud. This article uses the in-depth historiography surrounding the Proceedings and applies this to the research of fraud offences which, this article argues, require a particular methodological approach.
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