Trudności w programowaniu reform strukturalnych inspirują do poszukiwania nowych pomysłów. To, że reformy podatkowo-składkowe przynoszą duże skutki dystrybucyjne, skłania do refl eksji nad możliwością zastosowania koncepcji bazy i nadbudowy Karola Marksa. Prace programowe nad szeroką, kompleksową reformą jednolitej daniny dotyczącej systemu podatkowego i ubezpieczeniowego pokazały, że o powodzeniu reform decyduje debata publiczna na temat tego, kto straci, a kto zyska na zmianach. Jak w takim razie poradzić sobie z tym, że tracący na reformie potrafi ą lepiej się zmobilizować do jej oprotestowania niż zyskujący do jej poparcia? Co zrobić, aby argumenty ekonomiczne, takie jak uwolnienie potencjału rynku pracy, wzmocnienie bazy ubezpieczeń społecznych czy pozytywne efekty struktury dochodów na gospodarkę, nie okazywały się drugorzędne wobec sporu politycznego wokół efektów dystrybucyjnych, które niosą ze sobą reformy strukturalne?
EN
Difficulties in designing structural reforms inspire one to seek out new ideas. The fact that tax and social insurance contributions reforms bring large distributional effects prompts reflection on the possibility of using Karl Marx’s concept of the base and the superstructure. Designing a comprehensive reform of the single tax and insurance system showed that the success of any reform is determined by the public debate on who will lose and who will benefit from the proposed changes. How to deal with the fact that the losers are better mobilized to protest than the winners are to come out to show their support? How to steer the debate so that economic arguments (such as unlocking the potential of the labor market, strengthening the social insurance base or the positive effects of income structure on the economy) do not get drowned out by the political dispute over the distributional effects brought about by structural reforms.
During the past decade a shift has occurred, in place of criminal liability is introduced administrative liability based on repressive sanctions in form of administrative fines (financial penalties). Apart from the issue of the legal nature of the administrative fines and conditions of imposing them, an important problem which so far has not been widely analyzed in the literature are circumstances that should be taken into account by the authority in determining the amount of the administrative fine. The Article analyses on one of those circumstances, ie the degree of culpability. Taking into account that administrative fines may be imposed on both individuals and other entities, the author suggests that the assessment of the degree of culpability can not based on guilt as defined in criminal law, which would lead to a breach of the principle of equality under the law of entities engaged in the same activity but in different legal forms, but should based on concept of organizational fault. The article points out that in assessing of culpability should be primarily taking into account the quality management systems used by sanctioned entities, which becomes significantly improved the function of the administrative fines, especially the preventive.
Rural areas make up the majority of the territory of Poland, inhabited by a significant part of the population. The development of rural areas depends on many, very diverse, factors, including access to telecommunications infrastructure determining the ability to use information and telecommunications technologies. The objective of this article is the present the legal issues concerning telecommunications infrastructure in rural areas. The completion of this research objective requires the clarification of basic notions. The article proposes a definition of rural areas, as well as discusses the definition of telecommunications infrastructure and its characterization, with particular focus on the fact that the development of telecommunications infrastructure is a public goal, carried out mostly by private entities owing to the fact that such infrastructure is the prerequisite for rendering telecommunications services. The article also points out that legal regulations concerning telecommunications investments in rural areas should, on the one hand, account for the need to protect the production value of agricultural land, which is significant from the perspective of ensuring food safety and protection of the natural environment, and on the other hand, they should ensure access to information and telecommunications technologies, which is important for the protection of acquisition and dissemination of information. The article’s analysis of provisions which, on the one hand, aim to protect the productive value of agricultural land, and on the hand, of provisions designed to facilitate the completion of investment goals related to telecommunications infrastructure, brings the conclusion that the adopted solutions are not of a complex nature. The assessment of the mutual relations between provisions contained in different legal acts causes numerous difficulties. For the interpretation of these provisions, it is necessary to refer to the values that they are to protect. It must not be forgotten that the solutions adopted within this scope are meant to, firstly, serve the residents of rural areas, who are interested in both preservation of the agricultural character of these areas, and in access to information and telecommunications technologies.
During the past decade a shift has occurred, in place of criminal liability administrative liability is introduced based on repressive sanctions in the form of administrative fines (financial penalties). Apart from the issue of the legal nature of the administrative fines and conditions of imposing them, an important problem which so far has not been widely analysed in the literature is statute of limitations of administrative fines. The author analyses statute of limitations of administrative fines in the Polish law. The act regulating the general statute of limitations of administrative fines in the Polish law does not exist. Most acts introducing administrative liability include regulation of statute of limitation, but adopted solutions are very varied. In several acts there is a direct regulation of statute of limitations; in other acts there is a reference to the tax law. In conclusion, the author postulates introducing the uniform rules concerning statute of limitations of administrative fines.
The objectives of the law are the desired outcomes of legal regulation. They are preferred by the legislature states of affairs. Determining the objectives of food law and their relationships is important, because it is necessary for the proper interpretation of the all provisions relating to this field of law. The objectives of food law are articulated in the Regulation No 178/2002 of the European Parliament and of the Council of 28 January 2002 laying down the general principles and requirements of food law, establishing the European Food Safety Authority and laying down procedures in matters of food safety. Under that regulation, the objectives of food law are: the protection of human life and health, protection of consumers’ interests, protection of fair practices in food trade, protection of animal health and welfare and plant health, protection of environment and also achievement of the free movement of food in the Community. In article the author presents the scope of the objectives of food law and determines their relationship. The author concludes that the priority in food law is to protection of human life and health. Second main objective of food law, is protection of consumers’ interests. Other objectives are secondary. Protection of fair practices in food trade and ensure the free movement of goods, are only taken into account in the implementation of two basic objectives. The protection of the environment and the protection of animal health and welfare and plant health are taken into account where appropriate.
This article presents general requirements laid down in food law regarding information on the absence of specific substances in food. The author noted, among other things, that the fact that not uniform solutions for certain types of designations (e.g. sugar-free, gluten-free) are adopted demonstrates the lack of a coherent EU legislator’s policy in this area. As a result, the consumer’s interests are not adequately protected. Given the variety of regulations, this leads at times to “statutory misrepresentation.” Hence the call for unification of regulations informing about the absence of specific substances in food.
IT
L’articolo presenta requisiti generali della legislazione alimentare in materia di informazioni sull’assenza in un alimento di sostanze specifiche. Nella parte conclusiva, l’Autore ha affermato tra l’altro che l’adozione di soluzioni differenziate per determinati tipi di indicazioni (p.es. non contiene zucchero, senza glutine) significa che la politica del legislatore dell’UE nell’ambito discusso non è coerente. Di conseguenza, a causa di norme diversificate, l’interesse del consumatore non è sufficientemente tutelato, il che porta addirittura a “indurlo in errore per legge”. Pertanto, l’Autore postula di unificare le norme in questione.
Food law is currently starting to separate itself as a new branch of law. It is gaining autonomy owing to its particular object of regulation, that is food, which requires a special system of protection; therefore the ‚product-oriented’ nature of this law must be emphasized. Nowadays, the purpose of food law is to protect health and life of human beings (food safety), as well as economic interests of consumers, the wellbeing of farm animals, the health of plants and of the natural environment. Food law worldwide has been developing since ancient times, and in Poland - since the Middle Ages. Following Poland’s accession to the European Union, it has been to a large extent unified with the EU laws. Food law is an academically separate area, it is taught at law departments of universities, numerous Master’s or Ph.D.’s theses have been devoted to this subject, as well as a habilitation thesis. The development of food law is clearly destined toward codification, whose weakness would be to consolidate the current regulatory loopholes. All the more so, codification is not currently possible under national legislation.
W ciągu ostatnich dekad przychodzące bezpośrednie inwestycje zagraniczne (BIZ) stały się istotnym elementem polskiej gospodarki. Ich wpływ na działające w Polsce przedsiębiorstwa został przeanalizowany pod wieloma względami, jednak stosunkowo niewiele uwagi poświęcono związkowi pomiędzy BIZ a wydatkami na badania i rozwój (B+R). Badania dokonywane w przeszłości nad tym zjawiskiem w krajach rozwijających się pokazały, że przedsiębiorstwa będące celem BIZ są bardziej konkurencyjne od innych działających na danym rynku i doprowadzić mogą do ich upadku i zmniejszenia się całkowitego wolumenu B+R w gospodarce. Istnieją badania, które wskazują na prawdziwość tej zależności w Polsce po transformacji rynkowej, aczkolwiek wydaje się interesujące zbadanie, czy zjawisko to ma dalej miejsce na trzydzieści lat po wprowadzeniu wolnego rynku. Celem artykułu jest odpowiedź na pytanie, czy w latach 2010–2016 wśród działających w Polsce przedsiębiorstw istniał pozytywny czy negatywny związek pomiędzy przychodzącymi BIZ a wydatkami na B+R. Po przeanalizowaniu danych statystycznych dostępnych m.in. w NBP, GUS i Banku Danych Lokalnych oraz stworzeniu modelu ekonometrycznego autorzy dowodzą, że wraz ze wzrostem przychodzących BIZ wzrasta również całkowity wolumen wydatków na B+R. Powodem odwrócenia się wcześniej opisanej zależności może być zmiana poziomu konkurencyjności polskich przedsiębiorstw oraz ich zdolności do absorpcji innowacji, jakie dokonały się w czasie od poprzedniego przeprowadzenia tego rodzaju badania.
EN
Over the past decades, incoming foreign direct investment (FDI) has become an important element of the Polish economy. Their impact on companies operating in Poland has been analyzed in many respects, but relatively little attention has been paid to the relationship between FDI and expenditure on research and development (R&D). Research carried out in the past on this phenomenon in developing countries has shown that enterprises being the target of FDI are more competitive than others operating on a given market and may lead to their collapse and a reduction in the total volume of R&D in a given economy. There are studies that point to the truth of this dependence in Poland in the period after the market transformation, although it would be interesting to investigate whether this phenomenon is still taking place thirty years after the introduction of the free market. The aim of the article is to answer the question whether in the years 2010–2016 among the enterprises operating in Poland there was a positive or negative relationship between incoming FDI and expenditure on R&D. After analyzing the statistical data available, among others at the NBP, the Central Statistical Office and the Local Data Bank, as well as the creation of an econometric model, the authors prove that with the increase of incoming FDI the total volume of R&D expenditure also increases. The reason for the reversal of the previously described dependence may be the change in the level of competitiveness of Polish enterprises and their ability to absorb innovations that have occurred since the previous such type of research.
The demand for, characterized by the special quality, organic products causes ongoing development the organic food market in highly developed countries. Both in the EU and the USA has been issued legal acts on the production and distribution of organic products. On the basis of an agreement between the USA and EU systems for organic production are recognized as equivalent to each other, which means that organic food manufactured and labeled in the US and the EU can be distributed as organic, without any additional requirements respectively in the EU and the USA. In the article authors compared the EU and US regulations concerning organic food, including proposed a definition of organic food that has not been explicitly defined in EU nor USA legislation. Comparison of the two legal systems leads to the conclusion that the concept of organic food is similar in the EU and the USA, however the American regulation is more flexible and much stronger is focused on protecting the interests of entrepreneurs and farmers (and not solely to protection the interests of consumers, as is in the regulation of the EU). In both systems public aid is applied, however in the EU legislation the main aim of support is the improvement of the environment. The authors conclude that the aim of the public support should be primarily to increase the competitiveness of EU production of organic food.