Search results

1

Uwarunkowania i kierunki zmian w procesach decydowania publicznego na szczeblu samorządowym w związku z pandemią koronawirusa

100%

Mroczka K.

Polityka i Społeczeństwo

|

2020

|

vol. 18

|

issue 4

73-94

EN

In recent months, the COVID-19 virus has become a key challenge for all countries, regardless of their geographical location, economic situation or system of government. As stated by Grzegorz Rydlewski, the crisis has become a condition for balancing and targeting the activities of supranational structures, states, various intermediate structures, and individual people (Rydlewski, 2020). The main aim of the present article is to discuss the trends and changes to public decision-making processes introduced by the lawmaker in connection with the epidemic threat to local government administration. Unquestionably, one of the negative effects of the pandemic is the fact that holding meetings of local government bodies in physical form has been unsafe since the outbreak. Legal and technical solutions have been introduced which partly transfer the decision-making process to the digital world by allowing remote meetings for a wide range of statutory bodies. In this context, it is important to examine the usefulness, practicality and efficiency of the solutions adopted, and also to identify key obstacles and challenges to local government decision-making processes. Additionally, examples of ICT tools supporting decision making in local government units will be duly provided. Finally, key problems identified in the course of the analysis in question, e.g., issues related to the area of cyber security, will be also highlighted.

2

Factors Explaining Tax Compliance

75%

Lagos Rodríguez M. G.

Finanse i Prawo Finansowe

|

2022

|

issue Numer Specjalny: Challenges for National Tax Policies and International Tax Coordination – Selected Issues from the Polish, Spanish and International Perspectives

69-79

EN

The aim of the article: The aim is to examine factors explaining tax compliance identified in the Economy to design an efficient tax compliance system. Methodology: In order to achieve the formulated aim, the paper provides an economic literature review on tax compliance related to the efforts of governments to encourage taxpayer compliance while minimizing the cost of a tax administration’s activity. The paper presents a brief laying out the economics of tax evasion. Them, it focuses on critical summaries of what has been learned. Results of the research: The different factors identified indicate that tax compliance is a complex problem, with evident social costs and a significant impact on tax administration decisions. The tax compliance system minimizes the uncertainty and encourages the adoption of a series of voluntary mechanisms for cooperation between taxpayers and the tax administration.

3

Utopia w „realistycznej” teorii demokracji przedstawicielskiej i realizm w „utopijnych” teoriach demokracji deliberatywnej i partycypacyjnej

63%

Katarzyna K., Warszawski U.

Internetowy Magazyn Filozoficzny Hybris

|

2016

|

vol. 33 (2)

EN

While many people all over the world become conscious about serious defects and inefficiencies of the prevailing political systems based on representative democracy, alternative solutions for more just and inclusive systems of governance continue developing. Alternative forms of democracy based on the idea of civic participation and deliberation have more and more followers, who are willing to implement innovative participatory and collective decision making practices in various areas and at various organizational levels. However, the strife for greater self-governance, reinforcement of citizens role in political decision-making processes and establishment of bottom-up control over public expenditures is often considered as a merely utopian project, especially by those who benefit most from the current status quo. In this article, I examine the fundamental ideological challenges for the new egalitarian approaches and argue that instead of making dichotomous distinction between utopianism and realism, realistically utopian approach is the most desirable.

Refine search results

1 Finanse i Prawo Finansowe

1 Internetowy Magazyn Filozoficzny Hybris

1 Polityka i Społeczeństwo

1 Katarzyna K.

1 Lagos Rodríguez M. G.

1 Mroczka K.

1 Warszawski U.

1 2022

1 2021

1 2016

Uwarunkowania i kierunki zmian w procesach decydowania publicznego na szczeblu samorządowym w związku z pandemią koronawirusa

Factors Explaining Tax Compliance

Utopia w „realistycznej” teorii demokracji przedstawicielskiej i realizm w „utopijnych” teoriach demokracji deliberatywnej i partycypacyjnej