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The Right to Participate in the Consultations on the Participatory Budget in the Light of Legislation and the Case Law of Administrative Courts in Poland

100%
Lotko E., Zawadzka-Pąk U. K.
Miscellanea Historico-Iuridica
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2023
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vol. 22
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issue 2
191-220
EN
In the practice of the Polish local and regional government, participatory budgeting has been used since 2011, and was the first one introduced in Sopot. It is a form of consultation with residents on the allocation of a portion of the budgetary expenses of a unit of the local or regional government, most often a city. This is a special type of procedure in which residents participate in the creation of the budget of a city (municipality), thereby jointly determining the distribution of a certain pool of public funds. In the first years of the application of participatory budgeting in Poland, a very general legal authorization was used to allow consultations with residents. It was only after several years of grassroots use of participatory budgeting that it was regulated in the Polish legal system in the Act of January 11, 2018 amending certain acts. Since then, it has become a mandatory form of public consultation in cities with district rights. The procedure for participatory budgeting in municipalities is generally regulated in Article 5a of the Act on the commune-level local government. The application of participatory budgeting in Poland has resulted in an extensive case law of administrative courts, hence the purpose of this paper is to determine the group of those entitled to participate in public consultations on participatory budgeting in light of the law and the case law of administrative courts. Using the dogmatic-legal method enabled a positive evaluation of the adopted research hypothesis that the provisions of local law that designate the group of entities entitled to participate in participatory budgeting procedure is restrictive compared to the provisions of the applicable statute.
2
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Beneficiaries of A Place: Whose Life Is Better?

100%
Rozhkov K. L., Khomutskii K.
International Studies. Interdisciplinary Political and Cultural Journal
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2019
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vol. 24
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issue 2
11-25
EN
 The paper shows relationships between the characteristics of residents and the places, where they live. A combination of three criteria of place attractiveness (retention and attraction, conditions for natural growth, and settling) was chosen to classify places, and profiles of their beneficiaries on the theoretical level. The results of the empirical study partially con­firm the developed theoretical typologies. Two methods to segment place market are equal only if expectations of population are constant. Study results allow place marketers to identify emerging shifts in the structure of beneficiaries of specific places and predict their further evolution.
3
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Determining and Changing Tax Residence – the Effects on Individuals

75%
Kucia-Guściora B.
Krytyka Prawa. Niezależne studia nad prawem
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2019
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vol. 11
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issue 4
210-231
EN
The subject of this article is the analysis of reasons and results of determining as well as changing tax residence in the light of Polish personal income tax. This topic underlies a broad concept of migration, especially that of profit-driven character. The author presents this research issue on the basis of the current legislation, doctrine as well as practice of applying the law by the judiciary and the tax autho-rities. The analysis of the valid regulations of tax law leads to the conclusion that the fiscal situation of migrants is so diversified as well as complicated from the legal point of view that it raises justified practical doubts. It is assumed that tax residence is dynamic and thus may change as a result of both intended and unin-tended taxpayers’ actions which may have specific tax law effects. They are reflected not only in tax preferences but also in obligations concerning tax settlements. Apart from ordinary tax consequences of determining or changing tax residence, the author relates also to particular legal solutions such as: exit tax, taxation of foreign controlled companies or appliance of the provisions of Multilateral Convention (MLI). The described issues are significant for both theory and practice of tax law application.
4
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Ustalenie i zmiana rezydencji podatkowej – skutki dla osób fizycznych

51%
Kucia-Guściora B.
Krytyka Prawa. Niezależne studia nad prawem
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2019
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vol. 11
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issue 4
182-209
EN
The subject of this article is the analysis of reasons and results of determining as well as changing tax residence in the light of Polish personal income tax. This topic underlies a broad concept of migration, especially that of profit-driven character. The author presents this research issue on the basis of the current legislation, doctrine as well as practice of applying the law by the judiciary and the tax autho-rities. The analysis of the valid regulations of tax law leads to the conclusion that the fiscal situation of migrants is so diversified as well as complicated from the legal point of view that it raises justified practical doubts. It is assumed that tax residence is dynamic and thus may change as a result of both intended and unin-tended taxpayers’ actions which may have specific tax law effects. They are reflected not only in tax preferences but also in obligations concerning tax settlements. Apart from ordinary tax consequences of determining or changing tax residence, the author relates also to particular legal solutions such as: exit tax, taxation of foreign controlled companies or appliance of the provisions of Multilateral Convention (MLI). The described issues are significant for both theory and practice of tax law application.
PL
Przedmiotem opracowania jest analiza przesłanek i skutków ustalenia i zmiany rezydencji podatkowej w świetle polskiego podatku dochodowego od osób fizycznych. Problematyka ta wpisuje się w szerokie zagadnienie migracji w szczególności o charakterze zarobkowym. Autorka dokonuje prezentacji zagadnienia badawczego w oparciu o aktualne ustawodawstwo, dorobek doktryny oraz wskazuje na praktykę stosowania prawa przez sądownictwo i organy podatkowe. Analiza aktualnych przepisów prawa podatkowego pozwala twierdzić, że sytuacja podatkowa osób migrujących jest zróżnicowana i na tyle skomplikowana pod względem prawnym, że wzbudza uzasadnione wątpliwości praktyczne. W opracowaniu przyjęto założenie, że rezydencja podatkowa ma charakter dynamiczny, więc może ulegać zmianom jako wynik zamierzonego lub niezamierzonego działania podatników, które wywołują określone skutki prawnopodatkowe. Mają one wyraz zarówno w preferencjach podatkowych, jak obowiązkach w zakresie rozliczeń podatkowych. Autorka obok zwyczajnych następstw podatkowych ustalenia lub zmiany rezydencji podatkowej odnosi się do szczególnych rozwiązań prawnych, takich jak: podatek od niezrealizowanych zysków, opodatkowanie zagranicznych spółek kontrolowanych, czy stosowanie postanowień Konwencji MLI. Poruszone kwestie mają istotne znaczenie tak dla teorii, jak praktyki stosowania prawa podatkowego.
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