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Subject:
International law, foreign law, comparative law
Municipal Tax Policy in State Emergencies
Article

Municipal Tax Policy in State Emergencies

Dowgier, Rafał, Olechno, Artur, Grabowska, Sabina
A Candle in the Wind? The Tax Autonomy of Hungarian Municipalities in Light of the Coronavirus Pandemic
Article

A Candle in the Wind? The Tax Autonomy of Hungarian Municipalities in Light of the Coronavirus Pandemic

Pál, Ádám
Independent Fiscal Institutions: Considerations in the Context of Current Challenges in Public Finance and Law
Article

Independent Fiscal Institutions: Considerations in the Context of Current Challenges in Public Finance and Law

Zawadzka, Patrycja
Tax Instalment Plans: A Legal Instrument of Financial Sustainability in a Crisis
Article

Tax Instalment Plans: A Legal Instrument of Financial Sustainability in a Crisis

Svobodová, Tereza
The Legal Construction of and Legislative Issues Concerning Tourist Taxes: A Comparative Law Case Study
Article

The Legal Construction of and Legislative Issues Concerning Tourist Taxes: A Comparative Law Case Study

Pahl, Bogumil, Popławski, Mariusz, Radvan, Michal, Vartašová, Anna
Burden of Proof or the Principle of Cooperation in Granting Tax Relief? Commentary on the Judgment of the Supreme Administrative Court of the Republic of Poland of 14 September 2022, III FSK 538/22
Article

Burden of Proof or the Principle of Cooperation in Granting Tax Relief? Commentary on the Judgment of the Supreme Administrative Court of the Republic of Poland of 14 September 2022, III FSK 538/22

Etel, Leonard, Mrkývka, Petr
EU Regulation of the Crypto-Assets Market
Article

EU Regulation of the Crypto-Assets Market

Hrabčák, Ladislav, Štrkolec, Miroslav
Challenges Posed to the EU Financial Market by the Implementation of the Concept of Sustainable Financing
Article

Challenges Posed to the EU Financial Market by the Implementation of the Concept of Sustainable Financing

Fedorowicz, Magdalena, Zalcewicz, Anna
Institutional Financial Consumer Protection in Czech Republic and Poland: Differences, Strengths, Weaknesses, and Challenges
Article

Institutional Financial Consumer Protection in Czech Republic and Poland: Differences, Strengths, Weaknesses, and Challenges

Cyman, Damian, Janovec, Michal
Central Bank Digital Currency as a New Form of Money
Article

Central Bank Digital Currency as a New Form of Money

Nieborak, Tomasz
Suspendium ad Kalendas Graecas? The Problem of the Constitutionality of Suspending the Statute of Limitations for Fiscal Offences during the State of the Epidemic or the State of the Epidemic Threat as the Example of Broadly Understood ‘Fiscal Repression’ of the State against the Individual
Article

Suspendium ad Kalendas Graecas? The Problem of the Constitutionality of Suspending the Statute of Limitations for Fiscal Offences during the State of the Epidemic or the State of the Epidemic Threat as the Example of Broadly Understood ‘Fiscal Repression’ of the State against the Individual

Białogłowski, Wojciech, Łukawska-Białogłowska, Dominika, Przywora, Bogusław
Environmental Taxation and the Circular Economy: What Are the Prospects in the European Context?
Article

Environmental Taxation and the Circular Economy: What Are the Prospects in the European Context?

Parente, Salvatore Antonello