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• The State-Owned Company as a withholding agent of a flat-rate personal income tax – interpretation problems

  Renata Zyskowska

  95-111

  2019-12-17
• Interpretative doubts in the context of rgulations regarding the tax on the income of controlled foreign entities

  Dominika Wróblewska

  75-95

  2020-01-23
• An exemption from taxation of an income arising from financial instruments hedging foreign exchange risk in business activities conducted on the basis of a decision on support or in a special economic zone on the basis of a permit

  Dominika Wróblewska

  71-94

  2021-02-13
• Changes in the local government income compensation scheme

  Alicja Młynarczyk

  69-84

  2016-11-16
• National Fund for the Protection of Heritage Monuments – principles for the establishment and operation

  Małgorzata Ofiarska

  11-33

  2018-12-31
• A growing importance of social lending and budget revenues from personal incoming tax

  Mateusz Andruszko

  113-136

  2021-11-22
• A few remarks on the establishment of local tax law in Poland

  Rafał Dowgier

  57-71

  2018-12-31
• The taxation of the Corporate Income Tax of disposal of goods from deposit incorrect

  Artur Halasz

  129-144

  2016-11-16
• Lawmaker’s influence on an individual ratio of debt of the communities in West Pomeranian Province

  Dawid Czesyk

  153-173

  2020-05-18
• Taxation of Historical and Artistic Real Estate

  Maria Pia Nastri

  9-27

  2018-07-15
• The conceptual scope of the definition of securities in the provisions of the Personal Income Tax Act of 26 July 1991, as an example of incorrect legal definition

  Artur Halasz

  69-83

  2016-06-15
• Administrative penalties for infringements of a duty to protect personal data

  Dobrosława Antonów

  31-50

  2020-11-11
• Income from economic activities of local self-government against the interwar legal solutions

  Bartosz Kołaczkowski, Małgorzata Ratajczak

  25-47

  2016-11-16
• A legal status of cultural institutions in terms of property tax, corporate income tax and value added tax

  Małgorzata Cilak

  49-62

  2025-12-29
• Holding companies as beneficial owners and intermediaries of dividends

  Oskar Winnicki

  75-98

  2024-12-27
• An evolution of a financial planning in Poland in the years 1945–1990

  Michał Jędrzejczyk

  167-186

  2019-05-04
• Local taxes as a source of revenue of the local self-government. Analysis of a property tax, an agricultural and forest tax on the example of gmina Lidzbark in 2010–2015

  Daria Zaborek, Krzysztof Czarnecki

  47-71

  2018-07-15
• Impact of the COVID-19 pandemic on finances of the local government units

  Joann Łubina

  103-116

  2021-12-19
• One-off subsidies to teachers for the purchase of hardware, software or Internet access services for teleworking – selected tax and legal aspects

  Ireneusz Nowak, Krzysztof Teszner, Joanna Mikołajczyk

  89-112

  2021-11-22
• The contribution in the Polish and German medical health care systems

  Paweł Lenio

  61-82

  2017-05-23
• Critical Commentary on the Wrocław Provincial Administrative Court’s Judgment of 25 June 2024 (Case No. I SA/Wr 104/24)

  Jan Sobuś

  117-130

  2025-09-30
• Reductions for Entrepreneurs in Health Insurance Contributions

  Paweł Lenio

  101-113

  2014-10-30
• Agreement of the silent partnership – tax and legal consequences of its conclusion and execution

  Monika Zieniewicz

  61-82

  2017-02-09
• BEPS 2.0 Pillar I solutions on mechanisms of tax dispute resolutions

  Małgorzata Duda-Plesińska

  69-88

  2024-07-15
• On the causes and effects of a broad interpretation of the concepts of “descendants” and “ascendants” in the Inheritance and Donation Tax Act

  Paweł Majka, Jacek Wantoch-Rekowski

  9-22

  2021-02-13