Articles

• OECD Transfer Pricing Guidelines in the Polish legal system. An overview of recent problems

  Krzysztof Lasiński-Sulecki, Wojciech Morawski

  9-20

  PDF
• “Spare funds” in the Public Finance Act from the perspective of the powers of the Ministry of Finance

  Beata Kucia-Guściora

  21-43

  PDF (Język Polski)
• The taxation powers of municipalities in Poland and fire protection – an outline of the issues based on property tax exemptions

  Jacek Wantoch-Rekowski, Robert Kwaśniewski, Monika Noga

  45-64

  PDF
• Rectification of tax decisions and its modes

  Ireneusz Nowak

  65-97

  PDF (Język Polski)
• Reforms of the health care financing system in Poland introduced between 2016 and 2018

  Paweł Lenio

  99-116

  PDF
• Budget optional procedures in the light of Constitution of Poland and selected constitutional regulations of Europeans countries

  Łukasz Kielin

  117-133

  PDF (Język Polski)