Public Governance, Administration and Finances Law Review https://folyoirat.ludovika.hu/index.php/pgaf <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> en-US Tussay.Akos@uni-nke.hu (Ákos Tussay) gilian.maria@uni-nke.hu (Mária Gilián (Ludovika University Press)) Tue, 13 Apr 2021 12:07:14 +0200 OJS 3.3.0.5 http://blogs.law.harvard.edu/tech/rss 60 Tax Absence in Relation to Taxation of Digital Services https://folyoirat.ludovika.hu/index.php/pgaf/article/view/3385 <p>In the area of taxation of business corporations operating in several different countries, there is a problem arising with he identification of the tax residence of the liable entity. With the expansion of the so-called digital business, where entrepreneurs often do not have a physical headquarters or business units, this problem is becoming more common. Efforts to introduce a digital tax within the Member States of the Organisation for Economic Co-operation and Development and the European Union are accompanied by efforts to address this issue through various legislative acts. This article explains how the problem of identifying tax residence arises, why it is undesirable and describes possible solutions.</p> Čejková Tereza Copyright (c) 2021 Čejková Tereza https://creativecommons.org/licenses/by-nc-nd/4.0 https://folyoirat.ludovika.hu/index.php/pgaf/article/view/3385 Tue, 13 Apr 2021 00:00:00 +0200 Governments’ Measures to Govern the Coronavirus Crisis and the Lessons Learned https://folyoirat.ludovika.hu/index.php/pgaf/article/view/4853 <p>Since its appearance in late 2019 in China, the Coronavirus pandemic has posed a real challenge to humanity and governments. No country was safe from the effects of the virus, whether from a medical, economic, or social point of view. In the absence of international coordination, countries began to rely on their own capabilities to curb the pandemic and mitigate its negative effects. To achieve these goals, different strategies and measures have been adopted. Despite the challenges governments faced, these measures definitely helped alleviate the severity of the epidemic and slowed its spread. These measures include, but are not limited to, lockdown, border restrictions, home quarantine, the imposition of wearing masks and social distancing. This crisis stresses the importance of a country’s financial, technical and human capabilities in governing crises. Moreover, it revealed that the absence of international cooperation in managing international crises has dire consequences for the international community. </p> Sulaiman Saqer Copyright (c) 2021 Sulaiman Saqer https://creativecommons.org/licenses/by-nc-nd/4.0 https://folyoirat.ludovika.hu/index.php/pgaf/article/view/4853 Tue, 13 Apr 2021 00:00:00 +0200 The Rules of Medical Experimentation on People in the Light of the Polish Law and Administrative Solutions https://folyoirat.ludovika.hu/index.php/pgaf/article/view/3386 <p>In the history of mankind there are known cases of conducting experiments with a goal against people. After all, there has been eugenic research, or research leading to the creation of biological weapons. Such experiments are usually hidden from the public and governed by the internal and classified regulations of particular states. That is why it is important for the domestic legal orders world-wide to establish not only research methods and ways of conducting experiments (from the point of view of medical art and effectiveness of research) but also – and perhaps even more importantly – legal principles and rules limiting the conduct of medical experiments, and to establish rules of conduct with the effect of saving and prolonging the life and health of the patient. This article will analyse the Polish legal regulations and Polish doctrine in the field as a case study, describing an example of the national measures implemented to provide control of the research and medical experiment procedures.</p> Kulikowska-Kulesza Justyna, Kościuk Dominik Copyright (c) 2021 Kulikowska-Kulesza Justyna, Kościuk Dominik https://creativecommons.org/licenses/by-nc-nd/4.0 https://folyoirat.ludovika.hu/index.php/pgaf/article/view/3386 Tue, 13 Apr 2021 00:00:00 +0200 Abolition of Tax on Acquisition of Immovable Property: A Tool to Suppress the Negative Consequences of Covid-19 or a Politicum? https://folyoirat.ludovika.hu/index.php/pgaf/article/view/4816 <p>The tax on acquisition of immovable property was abolished on September 26, 2020 in the Czech Republic. One of the reasons mentioned in the explanatory report to the Act was the statement that the abolition deals with the effects of this virus on society. The main aim of the article is to answer the question of whether the abolition of the tax on acquisition of immovable property is a tool to suppress the negative consequences of Covid-19 or a politicum. To get the answer, it is necessary to shortly describe the tax on acquisition of immovable property and its structural components and make a basic comparison with the other EU Member States. We also summarise the pros and cons of the tax and related findings of the Constitutional Court. As the property transfer tax is connected with the income tax and there were several amendments in the proposal, it is needed to analyse these changes. Based on the research, it is possible to conclude that the abolition of the tax on acquisition of immovable property is definitely not a tool to suppress the negative consequences of Covid-19; it is just a politicum: political parties believe that the abolition of the transfer tax brings them more voices in the elections. </p> Radvan Michal, Papavasilevská Sandra Copyright (c) 2021 Radvan Michal, Papavasilevská Sandra https://creativecommons.org/licenses/by-nc-nd/4.0 https://folyoirat.ludovika.hu/index.php/pgaf/article/view/4816 Tue, 13 Apr 2021 00:00:00 +0200 Prolonging Payment Deadlines of Real Estate Tax Instalments to Entrepreneurs in Connection with Covid-19 in Poland: Basic Rules, Consequences of the Application of the Mechanism and Selected Disadvantages of Tax Resolutions https://folyoirat.ludovika.hu/index.php/pgaf/article/view/5041 <p>The primary aim of this article is to present fundamental principles resulting from Article 15q of the Covid Act – which contains the legal basis for passing tax resolutions – according to which the municipality councils may prolong to entrepreneurs payment deadlines of certain instalments in real estate tax. This paper discusses the consequences of introducing these preferences, as well as certain flaws of the tax resolutions adopted on the basis of the aforementioned regulation of the Act on Covid. The flaws were detected on the basis of the analysis of the resolutions adopted by regional accounting chambers finding shortcomings in the resolutions of municipality councils adopted on the basis of the aforementioned provision of the Act on Covid.</p> Popławski Mariusz, Charkiewicz Mariusz Copyright (c) 2021 Popławski Mariusz, Charkiewicz Mariusz https://creativecommons.org/licenses/by-nc-nd/4.0 https://folyoirat.ludovika.hu/index.php/pgaf/article/view/5041 Tue, 13 Apr 2021 00:00:00 +0200