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1

Importance of Voluntary Environmental Programmes in Ensuring Compliance of Legal Entities with the Requirements of Environmental Law

100%
Meškys L.
Baltic Journal of Law & Politics
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2008
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vol. 1
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issue 1
1-17
EN
Legal entities are among the most active participants of the social relations in modern society, but they also are becoming one of the main sources of environmental risks.With the growing negative intervention of the economic activities of legal entities into environment, legal regulation of relations of economic activities to environment should not be oriented towards application of state enforcement mechanism solely. Compliance with the environmental law and prevention of its breaches can be ensured efficiently through implementing alternative environmental protection measures, having a preventive character and based on a voluntary basis.However, a command and control mechanism, based on applying enforcement procedures to legal entities, which do not comply with the requirements of environmental law, still prevails in Lithuania. In this context, experience of other countries enables justified assuming that various environmental programmes, grounded on voluntary bases rather than on enforcement can be significantly more efficient for ensuring compliance of legal entities with the requirements of environmental regulations.This article, through experience of the United States, analyses importance of voluntary environmental programmes in guaranteeing compliance of legal entities with the requirements of environmental law, and examines implementation of those programmes within the European Union and Lithuania.
2
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Politycznokryminalne znaczenie czynnego żalu okazanego przez sprawcę po dokonaniu przestępstwa niealimentacji (art. 209 §4 i §5 k.k.)

100%
Sitarz O.
Problemy Prawa Karnego
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2018
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vol. 2 (28)
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issue 2
137-154
EN
By means of an act of law issued on 23 March 2017 in order to “reinforce the realisation of the obligation of guardianship by satisfying the material necessities of people who are unable to satisfy them on their own”, one introduced changes in the heretofore binding regulation which stipulated criminal responsibility for evading the obligation of the payment of alimony (Art. 209 k.k.). The regulation which was mentioned received new content, inter alia by introducing a qualified type, and it was furnished – for the first time in the history of the criminalisation on the non-payment of alimony – in a clause of impunity and the clause about the refraining from administering punishment in the case of the manifestation of voluntary disclosure on the part of the offender after the commission of the crime of the non-payment of alimony. The present publication explores the problems associated with the latter point – voluntary disclosure. In the light of the analysis which was conducted and the legislative deficiencies of the regulation Art. 209 § 5 k.k. and its relation to regulation Art. 59 k.k. one stated that from the perspective of legislative technique § 5 is inappropriate, and from the perspective of the criminal policy it is redundant. It seems that the function which is assumed – the ensuring of the satisfaction of the claims of the aggrieved party –simply regulation § 4 Art. 209 k.k., would serve this task perfectly, obviously after the removal of the shortcomings which were indicated.
3

Persuasive model of reaction towards tax avoidance in penal fiscal regulations

88%
Woźniak K. R.
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
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2018
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issue 4
65-68
EN
Tax avoidance is a phenomenon whose legality must be negated. At the same time it must be emphasized that taxpayers who act without reflecting upon their behaviour face criminal liability which starts with the rejection of the taxpayer’s application for advance tax ruling and initiation of tax avoidance proceedings. The institutions of voluntary disclosure, correction of tax return and voluntary submission to liability are offered to those individuals or companies who have committed tax-related offences and want to avoid conviction at the end of penal fiscal proceedings.
4
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Voluntary Disclosure and Relational Connectivity – The Case of the Polish Bond Market

75%
Hadro D., Pauka M., Gemra K., Okoń S., Fijałkowska J.
Journal of Banking and Financial Economics
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2022
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issue 2(18)
30-48
EN
The purpose of our research is to evaluate the voluntary disclosure strategy and effective communication between issuers and investors on the Polish bond market Catalyst. We conducted a questionnaire among issuers on the Catalyst. To evaluate the data and find answers to the research questions, we used the Qualitative Comparative Analysis. As our analysis shows that management board engagement seems crucial for effective communication, we claim that in relatively smaller capital markets, personal engagement of board members in preparing voluntary disclosure should be considered a proxy of a high disclosure strategy quality. We prove that companies use dialogue with investors in private rather than in public to understand their communication expectations. This finding indicates the essential limitations of previous research evaluating relational connectivity through social media. We point out the existence of many paths to achieve a high level of companies’ perception of investors’ voluntary disclosure needs and companies’ relational connectivity regarding voluntary disclosure. We developed a new approach to measuring relational connectivity, which can be successfully applied to other markets and stock exchanges, allowing verification of previous findings and the development of a new approach to conducting research. We claim that it is necessary to put more pressure on the management board’s engagement in preparing the financial report as it is crucial for understanding investors’ voluntary disclosure needs. Our conclusions question the growing societal pressure on engaging in activity in social media as a key concept of effective communication.
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