Public Governance, Administration and Finances Law Review <p><em>Public Governance, Administration and Finances Law Review</em> (PGAF LR) is a peer-reviewed journal committed to the facilitation of an interdisciplinary discourse on matters appertaining to Central and Eastern European public administration, public policy, and political sciences broadly conceived. The Journal publishes articles on all facets of public administration, public policy, and public management both within the region and with other parts of the world</p> Ludovika University Press en-US Public Governance, Administration and Finances Law Review 2498-6275 Implications of Russia’s war in Ukraine for Belarus and its society: what is exactly written in the EU documents? <p>This article provides an assessment of the relevant EU documents pertinent to the restrictive measures against Lukashenka’s regime after the 2020 fraudulent presidential elections in Belarus and since the beginning of 2022 Russia’s aggression against Ukraine. The text identifies relevant concepts and provides their contextual analysis vis-à-vis their linkage with Belarus in general, its society and Lukashenka’s regime. The article reveals that Belarus did not become a priority of the EU and its pre-war critical engagement policy failed to contribute to the development of a unified EU-wide vocabulary addressing the Belarusian case. With the start of the war, it was internationalised and placed within a binarity “victim of aggression – (co-)aggressor” with little evidence of an unequivocal shift towards a primary focus on the contextual interpretation of the domestic developments in Belarus.ts in Belarus.</p> Kascian Kiryl Copyright (c) 2022 Kascian Kiryl 2022-10-28 2022-10-28 7 1 5 20 10.53116/pgaflr.2022.1.1 Anti-Crisis Fiscal Adjustment under the Conditions of Martial Law and Post-War Recovery in Ukraine <p>In global practice, uncontrolled imbalances in the fiscal space are a real threat to a country’s financial security in the context of the new economic reality; destabilisation challenges as well as the risks of the spread of crisis phenomena under the conditions of uncertainty and geopolitical conflictogenity. Applying the results of theoretical and practical research based on the methods of factual and statistical analysis, it was determined that under conditions of modern full-scale turmoil, all components of fiscal regulation should be focused on the priorities of resilience in the period of martial law and sustainable development in post-war recovery. As a candidate for acceding the European Union, Ukraine will carry out reforms that will bring the country closer to world standards in all areas of financial relations. Therefore, the processes of reforming tax systems, including administrative regulations, should be focused on solving systemic institutional problems of change management.</p> Iefymenko Tetiana Copyright (c) 2022 Iefymenko Tetiana 2022-10-28 2022-10-28 7 1 21 37 10.53116/pgaflr.2022.1.2 Are Changes in (Czech Direct) Tax Law Necessary, or Is It Just a Politicum? <p>This contribution disproves the hypothesis that most of the changes in Czech direct tax law are adopted to minimise negative aspects connected with the Covid-19 pandemic and the Ukrainian war. On the contrary, most of the significant changes in the Czech tax law adopted in the last three years (abolition of the super-gross wage, lump-sum tax, tax relieves, etc.) had no connection to the SARS-CoV-2 coronavirus causing Covid-19 illness or the war in Ukraine. These tragic incidents were just a pretext to advance political goals.</p> Radvan Michal Copyright (c) 2022 Radvan Michal 2022-10-28 2022-10-28 7 1 39 49 10.53116/pgaflr.2022.1.3 Excise tax reform in Poland on electronic cigarettes and heated tobacco products and Personal Income Tax reform <p>The purpose of the paper is to present the most important changes to the laws on excise tax and personal income tax (PIT) made in Poland in 2022. Due to the importance of these changes, they can be considered as tax law reforms. The changes to the excise tax may not only affect the amount of taxes levied but may also influence the health-related behaviour of Poles in the coming years. The changes to the PIT may affect as many as 18 million taxpayers.</p> <p>The main purpose of this paper is to verify two research hypotheses: first, that public consultations do not have any impact on the shape of the tax law being developed; and second, if the legislator adopts a tax law quickly, it will very likely contain many errors, the consequences of which may be serious. </p> Popławski Mariusz Copyright (c) 2022 Popławski Mariusz 2022-10-28 2022-10-28 7 1 51 61 10.53116/pgaflr.2022.1.4 Some Aspects of Fiscal and Monetary Tools of the Environmental Sustainability – Through the Case of Hungary <p>On the one hand, <em>economic sustainability </em>depends on an environmentally friendly and energy-saving economy, though it rather means the continuous functioning of businesses and the national economy, which is expressed in the balance of accounting, foreign trade and budget balances.</p> <p>On the regulatory side, monetary policy, alongside fiscal policy, serves ensuring economic sustainability, as the main objective of central banks is to ensure price stability and maintain financial equilibrium to underpin continued economic activity. However, in our energy crisis-ridden world, there is an increasing emphasis on energy-efficient, environmentally friendly management. The focus of our study is on the environmental sustainability context of Hungarian fiscal and central bank tools, with a particular focus on the legislative and programmatic elements of the green economy development of the Magyar Nemzeti Bank (Hungarian National Bank, hereinafter: MNB).</p> Lentner Csaba Zsarnóczai Sándor J. Copyright (c) 2022 Lentner Csaba, Zsarnóczai Sándor J. 2022-10-28 2022-10-28 7 1 63 76 10.53116/pgaflr.2022.1.5 Hermeneutics of the Law <p>One of the most ancient forms of thinking about law is what is today known as positivist or normativist. It focuses on the product presented in the name of the law, the textual representation which not only simply includes, but directly embodies the law. In other words, it is a corpus, whether it is a code, a properly issued rule or a set of ad-hoc decisions: this is the law itself. This represents a short-circuited ready form for cognition, which the conscious follower and the professional agent of the law will both use as a tool. In addition, however, presumably ages later, there emerges a completely different version of the idea of law, rooted in a culture that forecasts the hermeneutic way of thinking. If in the former an approach based on epistemology can be discerned, the latter takes a more ontological approach instead. This focuses, beyond the given text, upon its interpretation and on the understanding that may be drawn from the text, and thus ultimately on the content which the law is supposed to message to the law abider and enforcer alike. In other words, it is concerned with the genuine meaning that actually affects and influences its addressees. Moreover, it is clear that, in contrast to text-centricity, the hermeneutic approach is also aimed at what sociological examination relating to the law reveals: finding the <em>lebendes Recht</em> [living law], separated from the <em>positives Recht</em><em>,</em> setting some <em>law in action</em> next to the<em> law in books.</em></p> Varga Csaba Copyright (c) 2022 Varga Csaba 2022-10-28 2022-10-28 7 1 77 90 10.53116/pgaflr.2022.1.6 Characteristics of the European Platform Regulation <p>This paper presents the European regulation of platforms. In its first part, it reconstructs the process by which the concept of ‘platform’ in information technology and marketing have evolved and become a legal concept. This emerged from the mid-2010s, first in amendments of sectoral rules and later in <em>sui generis</em> platform rules. The second part of the paper argues that these rules can be interpreted as an emerging separate area of law, the ‘European platform law’. One of the most important ultimate justifying principles and purposes of this legal corpus is the protection of users. This is achieved through a number of tools, some of which are legal transplants from other legal areas (such as consumer protection), while others are <em>sui generis</em> legal rules created specifically for platforms, such as the protection of user accounts or the explainability and transparency of algorithms.</p> Ződi Zsolt Copyright (c) 2022 Ződi Zsolt 2022-10-28 2022-10-28 7 1 91 108 10.53116/pgaflr.2022.1.7 Self-regulating platforms? <p>The deadline for the transposition of Directive (EU) 2019/790 (the CDSM Directive) into national law expired on 7 June 2021. Some EU Member States have failed to perform the transposition, and so they also failed to introduce the new obligations under Article 17 prescribing brand new requirements that online content-sharing service providers (OCSSPs) shall comply with. As a part of these rules, OCSSPs shall amend their end-user licence agreements (EULAs) to include terms on the enforcement of the mandatory limitations and exceptions (quotation, criticism, review, as well as use for the purpose of caricature, parody and pastiche) under Article 17(7) and the establishment of an effective complaints and redress mechanism regarding the removal of the user-generated content in line with Article 17(9). In the second phase of our ongoing EU-funded research project, we examined the extent to which specific OCSSPs have amended their EULAs to meet these EU obligations. Our empirical data show that, besides only little progress, new sources of conflict have emerged.</p> Mezei Péter Harkai István Copyright (c) 2022 Mezei Péter, Harkai István 2022-10-28 2022-10-28 7 1 109 122 10.53116/pgaflr.2022.1.8