object(Publication)#804 (6) { ["_data"]=> array(26) { ["id"]=> int(1273) ["accessStatus"]=> int(0) ["datePublished"]=> string(10) "2018-06-30" ["lastModified"]=> string(19) "2021-06-20 22:03:51" ["sectionId"]=> int(40) ["seq"]=> int(0) ["submissionId"]=> int(1156) ["status"]=> int(3) ["version"]=> int(1) ["categoryIds"]=> array(0) { } ["copyrightYear"]=> int(2018) ["issueId"]=> int(41) ["licenseUrl"]=> string(49) "https://creativecommons.org/licenses/by-nc-nd/4.0" ["pages"]=> string(4) "5-15" ["pub-id::doi"]=> string(24) "10.53116/pgaflr.2018.1.1" ["abstract"]=> array(2) { ["en_US"]=> string(734) "

This contribution deals with tax ruling in Poland, its evolution, evaluation of legal solutions concerning it, as well as the practice of issuing those rulings by competent tax authorities. The main objective of the contribution is to confirm the hypothesis that legal regulations concerning tax ruling provisions and the practice of issuing them did not sufficiently ensure the main purpose of the ruling, i.e. uniformity of application of tax law by the fiscal apparatus, as well as legal security of taxpayers. The research used a dogmatic and legal research method, which was supplemented by an analysis of the case law of administrative courts and the Constitutional Tribunal, as well as the existing statistical analysis.

" ["hu_HU"]=> string(734) "

This contribution deals with tax ruling in Poland, its evolution, evaluation of legal solutions concerning it, as well as the practice of issuing those rulings by competent tax authorities. The main objective of the contribution is to confirm the hypothesis that legal regulations concerning tax ruling provisions and the practice of issuing them did not sufficiently ensure the main purpose of the ruling, i.e. uniformity of application of tax law by the fiscal apparatus, as well as legal security of taxpayers. The research used a dogmatic and legal research method, which was supplemented by an analysis of the case law of administrative courts and the Constitutional Tribunal, as well as the existing statistical analysis.

" } ["copyrightHolder"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["title"]=> array(2) { ["en_US"]=> string(99) "Tax Ruling Regulations in Poland – Evolution of the Institution and Evaluation of the Regulations" ["hu_HU"]=> string(99) "Tax Ruling Regulations in Poland – Evolution of the Institution and Evaluation of the Regulations" } ["locale"]=> string(5) "en_US" ["authors"]=> array(1) { [0]=> object(Author)#847 (6) { ["_data"]=> array(15) { ["id"]=> int(5810) ["email"]=> string(27) "elzbieta.ambrozej@gmail.com" ["includeInBrowse"]=> bool(true) ["publicationId"]=> int(1273) ["seq"]=> int(0) ["userGroupId"]=> int(286) ["country"]=> string(2) "HU" ["orcid"]=> string(0) "" ["url"]=> string(0) "" ["affiliation"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["biography"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["familyName"]=> array(2) { ["en_US"]=> string(9) "Ambrożej" ["hu_HU"]=> string(9) "Ambrożej" } ["givenName"]=> array(2) { ["en_US"]=> string(19) "Elżbieta Agnieszka" ["hu_HU"]=> string(19) "Elżbieta Agnieszka" } ["preferredPublicName"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["submissionLocale"]=> string(5) "en_US" } ["_hasLoadableAdapters"]=> bool(false) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) } } ["keywords"]=> array(2) { ["hu_HU"]=> array(5) { [0]=> string(40) "uniformity in the application of tax law" [1]=> string(18) "general tax ruling" [2]=> string(21) "individual tax ruling" [3]=> string(9) "amendment" [4]=> string(41) "annulment or expiration of the tax ruling" } ["en_US"]=> array(5) { [0]=> string(40) "uniformity in the application of tax law" [1]=> string(18) "general tax ruling" [2]=> string(21) "individual tax ruling" [3]=> string(9) "amendment" [4]=> string(41) "annulment or expiration of the tax ruling" } } ["subjects"]=> array(0) { } ["disciplines"]=> array(0) { } ["languages"]=> array(0) { } ["supportingAgencies"]=> array(0) { } ["galleys"]=> array(1) { [0]=> object(ArticleGalley)#860 (7) { ["_submissionFile"]=> NULL ["_data"]=> array(9) { ["submissionFileId"]=> int(17932) ["id"]=> int(471) ["isApproved"]=> bool(false) ["locale"]=> string(5) "en_US" ["label"]=> string(3) "PDF" ["publicationId"]=> int(1273) ["seq"]=> int(0) ["urlPath"]=> string(0) "" ["urlRemote"]=> string(0) "" } ["_hasLoadableAdapters"]=> bool(true) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) } } } ["_hasLoadableAdapters"]=> bool(false) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) }

object(Publication)#77 (6) { ["_data"]=> array(28) { ["id"]=> int(1275) ["accessStatus"]=> int(0) ["datePublished"]=> string(10) "2018-06-30" ["lastModified"]=> string(19) "2021-06-20 22:05:13" ["sectionId"]=> int(40) ["seq"]=> int(1) ["submissionId"]=> int(1158) ["status"]=> int(3) ["version"]=> int(1) ["categoryIds"]=> array(0) { } ["copyrightYear"]=> int(2018) ["issueId"]=> int(41) ["licenseUrl"]=> string(49) "https://creativecommons.org/licenses/by-nc-nd/4.0" ["pages"]=> string(5) "16-25" ["pub-id::doi"]=> string(24) "10.53116/pgaflr.2018.1.2" ["abstract"]=> array(2) { ["en_US"]=> string(658) "

The article refers to the topic of civil service law in Poland. It describes the organization of civil service system in comparison to other international solutions and it gives the historical background of how it has been evolving so far. Particularly it refers to the elements of its regime, the position and duties of the Polish Head of the Civil Service and rights and duties of the civil service corpus’ members. The author claims that the changes taking place in the area of this part of law are due to the domination of private law (labor law) over public law (administrative law). This tendency currently prevails in the western legislation.

" ["hu_HU"]=> string(658) "

The article refers to the topic of civil service law in Poland. It describes the organization of civil service system in comparison to other international solutions and it gives the historical background of how it has been evolving so far. Particularly it refers to the elements of its regime, the position and duties of the Polish Head of the Civil Service and rights and duties of the civil service corpus’ members. The author claims that the changes taking place in the area of this part of law are due to the domination of private law (labor law) over public law (administrative law). This tendency currently prevails in the western legislation.

" } ["copyrightHolder"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["prefix"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["subtitle"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["title"]=> array(2) { ["en_US"]=> string(58) "The Civil Service Law System in Poland – Selected Issues" ["hu_HU"]=> string(58) "The Civil Service Law System in Poland – Selected Issues" } ["locale"]=> string(5) "en_US" ["authors"]=> array(1) { [0]=> object(Author)#833 (6) { ["_data"]=> array(15) { ["id"]=> int(1313) ["email"]=> string(19) "w.drobny@inp.pan.pl" ["includeInBrowse"]=> bool(true) ["publicationId"]=> int(1275) ["seq"]=> int(1) ["userGroupId"]=> int(286) ["country"]=> string(2) "PL" ["orcid"]=> string(0) "" ["url"]=> string(0) "" ["affiliation"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["biography"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["familyName"]=> array(2) { ["en_US"]=> string(7) " Drobny" ["hu_HU"]=> string(7) " Drobny" } ["givenName"]=> array(2) { ["en_US"]=> string(8) "Wojciech" ["hu_HU"]=> string(8) "Wojciech" } ["preferredPublicName"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["submissionLocale"]=> string(5) "en_US" } ["_hasLoadableAdapters"]=> bool(false) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) } } ["keywords"]=> array(2) { ["hu_HU"]=> array(4) { [0]=> string(13) "civil service" [1]=> string(18) "administrative law" [2]=> string(17) "public governance" [3]=> string(21) "public administration" } ["en_US"]=> array(4) { [0]=> string(13) "civil service" [1]=> string(18) "administrative law" [2]=> string(17) "public governance" [3]=> string(21) "public administration" } } ["subjects"]=> array(0) { } ["disciplines"]=> array(0) { } ["languages"]=> array(0) { } ["supportingAgencies"]=> array(0) { } ["galleys"]=> array(1) { [0]=> object(ArticleGalley)#883 (7) { ["_submissionFile"]=> NULL ["_data"]=> array(9) { ["submissionFileId"]=> int(17933) ["id"]=> int(472) ["isApproved"]=> bool(false) ["locale"]=> string(5) "en_US" ["label"]=> string(3) "PDF" ["publicationId"]=> int(1275) ["seq"]=> int(0) ["urlPath"]=> string(0) "" ["urlRemote"]=> string(0) "" } ["_hasLoadableAdapters"]=> bool(true) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) } } } ["_hasLoadableAdapters"]=> bool(false) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) }

object(Publication)#154 (6) { ["_data"]=> array(28) { ["id"]=> int(1276) ["accessStatus"]=> int(0) ["datePublished"]=> string(10) "2018-06-30" ["lastModified"]=> string(19) "2021-06-20 22:06:55" ["sectionId"]=> int(40) ["seq"]=> int(2) ["submissionId"]=> int(1159) ["status"]=> int(3) ["version"]=> int(1) ["categoryIds"]=> array(0) { } ["copyrightYear"]=> int(2018) ["issueId"]=> int(41) ["licenseUrl"]=> string(49) "https://creativecommons.org/licenses/by-nc-nd/4.0" ["pages"]=> string(5) "26-33" ["pub-id::doi"]=> string(24) "10.53116/pgaflr.2018.1.3" ["abstract"]=> array(2) { ["en_US"]=> string(1419) "

The purpose of this article is to indicate the need to simplify typical tax procedures but also to explain how it could be done. The discussed issues are based on proposed provisions provided in the draft of the New Tax Ordinance Act prepared by the General Tax Code Codification Committee. Efforts should be made to increase the efficiency of tax proceedings, which means, among others, the elimination of the overly extensive and formalized procedure for assessment of low tax amounts. At present, for example, proceedings regarding million zlotys tax amounts are carried out on identical terms as in the case of taxes amounting to several dozen PLN. The proposed new law will speed up the handling of many matters, but will also reduce the costs incurred in meeting all the existing procedural requirements. In addition, there should be no proceedings undertaken regarding tax amounts that are lower than the costs of obtaining them. The procedures for serving documents to taxpayers should be also simplified. Currently, they are very expensive. Additionally, they are often ineffective, which leads to the loss of significant tax revenues by the state. In addition, the process of granting individual tax reliefs should be simplified, especially in the context of local taxes. It should be enabled municipalities to independently decide on these entitlements and streamline the procedure for their granting.

" ["hu_HU"]=> string(1419) "

The purpose of this article is to indicate the need to simplify typical tax procedures but also to explain how it could be done. The discussed issues are based on proposed provisions provided in the draft of the New Tax Ordinance Act prepared by the General Tax Code Codification Committee. Efforts should be made to increase the efficiency of tax proceedings, which means, among others, the elimination of the overly extensive and formalized procedure for assessment of low tax amounts. At present, for example, proceedings regarding million zlotys tax amounts are carried out on identical terms as in the case of taxes amounting to several dozen PLN. The proposed new law will speed up the handling of many matters, but will also reduce the costs incurred in meeting all the existing procedural requirements. In addition, there should be no proceedings undertaken regarding tax amounts that are lower than the costs of obtaining them. The procedures for serving documents to taxpayers should be also simplified. Currently, they are very expensive. Additionally, they are often ineffective, which leads to the loss of significant tax revenues by the state. In addition, the process of granting individual tax reliefs should be simplified, especially in the context of local taxes. It should be enabled municipalities to independently decide on these entitlements and streamline the procedure for their granting.

" } ["copyrightHolder"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["prefix"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["subtitle"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["title"]=> array(2) { ["en_US"]=> string(64) "Simplified Tax Procedures in the New Tax Ordinance Act in Poland" ["hu_HU"]=> string(64) "Simplified Tax Procedures in the New Tax Ordinance Act in Poland" } ["locale"]=> string(5) "en_US" ["authors"]=> array(2) { [0]=> object(Author)#887 (6) { ["_data"]=> array(15) { ["id"]=> int(1314) ["email"]=> string(18) "leonard.etel@wp.pl" ["includeInBrowse"]=> bool(true) ["publicationId"]=> int(1276) ["seq"]=> int(2) ["userGroupId"]=> int(286) ["country"]=> string(2) "PL" ["orcid"]=> string(0) "" ["url"]=> string(0) "" ["affiliation"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["biography"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["familyName"]=> array(2) { ["en_US"]=> string(4) "Etel" ["hu_HU"]=> string(4) "Etel" } ["givenName"]=> array(2) { ["en_US"]=> string(7) "Leonard" ["hu_HU"]=> string(7) "Leonard" } ["preferredPublicName"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["submissionLocale"]=> string(5) "en_US" } ["_hasLoadableAdapters"]=> bool(false) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) } [1]=> object(Author)#78 (6) { ["_data"]=> array(15) { ["id"]=> int(1315) ["email"]=> string(25) "mpoplawski@poczta.onet.pl" ["includeInBrowse"]=> bool(true) ["publicationId"]=> int(1276) ["seq"]=> int(2) ["userGroupId"]=> int(286) ["country"]=> string(2) "PL" ["orcid"]=> string(0) "" ["url"]=> string(0) "" ["affiliation"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["biography"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["familyName"]=> array(2) { ["en_US"]=> string(10) "Popławski" ["hu_HU"]=> string(10) "Popławski" } ["givenName"]=> array(2) { ["en_US"]=> string(7) "Mariusz" ["hu_HU"]=> string(7) "Mariusz" } ["preferredPublicName"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["submissionLocale"]=> string(5) "en_US" } ["_hasLoadableAdapters"]=> bool(false) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) } } ["keywords"]=> array(2) { ["hu_HU"]=> array(6) { [0]=> string(25) "simplification in tax law" [1]=> string(25) "simplified tax proceeding" [2]=> string(14) "tax procedures" [3]=> string(14) "tax proceeding" [4]=> string(15) "general tax law" [5]=> string(17) "tax ordinance act" } ["en_US"]=> array(6) { [0]=> string(25) "simplification in tax law" [1]=> string(25) "simplified tax proceeding" [2]=> string(14) "tax procedures" [3]=> string(14) "tax proceeding" [4]=> string(15) "general tax law" [5]=> string(17) "tax ordinance act" } } ["subjects"]=> array(0) { } ["disciplines"]=> array(0) { } ["languages"]=> array(0) { } ["supportingAgencies"]=> array(0) { } ["galleys"]=> array(1) { [0]=> object(ArticleGalley)#857 (7) { ["_submissionFile"]=> NULL ["_data"]=> array(9) { ["submissionFileId"]=> int(17934) ["id"]=> int(473) ["isApproved"]=> bool(false) ["locale"]=> string(5) "en_US" ["label"]=> string(3) "PDF" ["publicationId"]=> int(1276) ["seq"]=> int(0) ["urlPath"]=> string(0) "" ["urlRemote"]=> string(0) "" } ["_hasLoadableAdapters"]=> bool(true) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) } } } ["_hasLoadableAdapters"]=> bool(false) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) }

object(Publication)#149 (6) { ["_data"]=> array(28) { ["id"]=> int(1277) ["accessStatus"]=> int(0) ["datePublished"]=> string(10) "2018-06-30" ["lastModified"]=> string(19) "2021-06-20 22:08:17" ["sectionId"]=> int(40) ["seq"]=> int(3) ["submissionId"]=> int(1160) ["status"]=> int(3) ["version"]=> int(1) ["categoryIds"]=> array(0) { } ["copyrightYear"]=> int(2018) ["issueId"]=> int(41) ["licenseUrl"]=> string(49) "https://creativecommons.org/licenses/by-nc-nd/4.0" ["pages"]=> string(5) "34-45" ["pub-id::doi"]=> string(24) "10.53116/pgaflr.2018.1.4" ["abstract"]=> array(2) { ["en_US"]=> string(600) "

In the given contribution the author analyses the Russian experience in the implementation of the concept of good governance. The research highlights the issues in the sphere of public management, which have been only partially resolved in the course of the administrative reform in the Russian Federation. Using the method of comparative legal analysis and monitoring the author reviews the existing approaches to the concept of good governance in the scientific literature and explores the implementation of the principles of good governance enshrined in the EU documents in the Russian law.

" ["hu_HU"]=> string(600) "

In the given contribution the author analyses the Russian experience in the implementation of the concept of good governance. The research highlights the issues in the sphere of public management, which have been only partially resolved in the course of the administrative reform in the Russian Federation. Using the method of comparative legal analysis and monitoring the author reviews the existing approaches to the concept of good governance in the scientific literature and explores the implementation of the principles of good governance enshrined in the EU documents in the Russian law.

" } ["copyrightHolder"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["prefix"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["subtitle"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["title"]=> array(2) { ["en_US"]=> string(80) "Concept of Good Governance in Jurisprudence: The Russian Experience and Practice" ["hu_HU"]=> string(80) "Concept of Good Governance in Jurisprudence: The Russian Experience and Practice" } ["locale"]=> string(5) "en_US" ["authors"]=> array(1) { [0]=> object(Author)#858 (6) { ["_data"]=> array(15) { ["id"]=> int(1316) ["email"]=> string(23) "elena_kireeva02@mail.ru" ["includeInBrowse"]=> bool(true) ["publicationId"]=> int(1277) ["seq"]=> int(3) ["userGroupId"]=> int(286) ["country"]=> string(2) "RU" ["orcid"]=> string(0) "" ["url"]=> string(0) "" ["affiliation"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["biography"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["familyName"]=> array(2) { ["en_US"]=> string(7) "Kireeva" ["hu_HU"]=> string(7) "Kireeva" } ["givenName"]=> array(2) { ["en_US"]=> string(5) "Elena" ["hu_HU"]=> string(5) "Elena" } ["preferredPublicName"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["submissionLocale"]=> string(5) "en_US" } ["_hasLoadableAdapters"]=> bool(false) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) } } ["keywords"]=> array(2) { ["hu_HU"]=> array(3) { [0]=> string(15) "good governance" [1]=> string(19) "good administration" [2]=> string(18) "modern bureaucracy" } ["en_US"]=> array(3) { [0]=> string(15) "good governance" [1]=> string(19) "good administration" [2]=> string(18) "modern bureaucracy" } } ["subjects"]=> array(0) { } ["disciplines"]=> array(0) { } ["languages"]=> array(0) { } ["supportingAgencies"]=> array(0) { } ["galleys"]=> array(1) { [0]=> object(ArticleGalley)#893 (7) { ["_submissionFile"]=> NULL ["_data"]=> array(9) { ["submissionFileId"]=> int(17935) ["id"]=> int(474) ["isApproved"]=> bool(false) ["locale"]=> string(5) "en_US" ["label"]=> string(3) "PDF" ["publicationId"]=> int(1277) ["seq"]=> int(0) ["urlPath"]=> string(0) "" ["urlRemote"]=> string(0) "" } ["_hasLoadableAdapters"]=> bool(true) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) } } } ["_hasLoadableAdapters"]=> bool(false) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) }

object(Publication)#73 (6) { ["_data"]=> array(28) { ["id"]=> int(1278) ["accessStatus"]=> int(0) ["datePublished"]=> string(10) "2018-06-30" ["lastModified"]=> string(19) "2021-06-20 22:09:41" ["sectionId"]=> int(40) ["seq"]=> int(4) ["submissionId"]=> int(1161) ["status"]=> int(3) ["version"]=> int(1) ["categoryIds"]=> array(0) { } ["copyrightYear"]=> int(2018) ["issueId"]=> int(41) ["licenseUrl"]=> string(49) "https://creativecommons.org/licenses/by-nc-nd/4.0" ["pages"]=> string(5) "46-56" ["pub-id::doi"]=> string(24) "10.53116/pgaflr.2018.1.5" ["abstract"]=> array(2) { ["en_US"]=> string(883) "

The principle of proportionality in tax law as an EU and constitutional standard may play an important role in the interpretation of tax law. The principle of proportionality is associated with moderation of the activities of public authorities and minimization of their interference in the sphere of rights and freedoms. The principle of proportionality is also called the principle of commensurability, moderation, and adequacy. The article analyses the impact of the proportionality principle in tax law on the case law of the Court of Justice of the European Union. The case law of the Polish Supreme Administrative Court uses the principle of proportionality when interpreting tax law, and the judgments of the Court of Justice of the European Union and the Polish Constitutional Tribunal have a significant impact on the jurisprudence of administrative courts in Poland.

" ["hu_HU"]=> string(883) "

The principle of proportionality in tax law as an EU and constitutional standard may play an important role in the interpretation of tax law. The principle of proportionality is associated with moderation of the activities of public authorities and minimization of their interference in the sphere of rights and freedoms. The principle of proportionality is also called the principle of commensurability, moderation, and adequacy. The article analyses the impact of the proportionality principle in tax law on the case law of the Court of Justice of the European Union. The case law of the Polish Supreme Administrative Court uses the principle of proportionality when interpreting tax law, and the judgments of the Court of Justice of the European Union and the Polish Constitutional Tribunal have a significant impact on the jurisprudence of administrative courts in Poland.

" } ["copyrightHolder"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["prefix"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["subtitle"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["title"]=> array(2) { ["en_US"]=> string(167) "Impact of the Principle of Proportionality in Tax Law on the Jurisprudence of the Court of Justice of the European Union and the Supreme Administrative Court in Poland" ["hu_HU"]=> string(167) "Impact of the Principle of Proportionality in Tax Law on the Jurisprudence of the Court of Justice of the European Union and the Supreme Administrative Court in Poland" } ["locale"]=> string(5) "en_US" ["authors"]=> array(1) { [0]=> object(Author)#889 (6) { ["_data"]=> array(15) { ["id"]=> int(1317) ["email"]=> string(26) "amudrecki@kozminski.edu.pl" ["includeInBrowse"]=> bool(true) ["publicationId"]=> int(1278) ["seq"]=> int(4) ["userGroupId"]=> int(286) ["country"]=> string(2) "PL" ["orcid"]=> string(0) "" ["url"]=> string(0) "" ["affiliation"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["biography"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["familyName"]=> array(2) { ["en_US"]=> string(9) " Mudrecki" ["hu_HU"]=> string(9) " Mudrecki" } ["givenName"]=> array(2) { ["en_US"]=> string(5) "Artur" ["hu_HU"]=> string(5) "Artur" } ["preferredPublicName"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["submissionLocale"]=> string(5) "en_US" } ["_hasLoadableAdapters"]=> bool(false) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) } } ["keywords"]=> array(2) { ["hu_HU"]=> array(7) { [0]=> string(17) "principles of law" [1]=> string(32) "the principle of proportionality" [2]=> string(38) "Court of Justice of the European Union" [3]=> string(13) "jurisprudence" [4]=> string(43) "the case law of the Constitutional Tribunal" [5]=> string(48) "the case law of the Supreme Administrative Court" [6]=> string(6) "Poland" } ["en_US"]=> array(7) { [0]=> string(17) "principles of law" [1]=> string(32) "the principle of proportionality" [2]=> string(38) "Court of Justice of the European Union" [3]=> string(13) "jurisprudence" [4]=> string(43) "the case law of the Constitutional Tribunal" [5]=> string(48) "the case law of the Supreme Administrative Court" [6]=> string(6) "Poland" } } ["subjects"]=> array(0) { } ["disciplines"]=> array(0) { } ["languages"]=> array(0) { } ["supportingAgencies"]=> array(0) { } ["galleys"]=> array(1) { [0]=> object(ArticleGalley)#885 (7) { ["_submissionFile"]=> NULL ["_data"]=> array(9) { ["submissionFileId"]=> int(17936) ["id"]=> int(475) ["isApproved"]=> bool(false) ["locale"]=> string(5) "en_US" ["label"]=> string(3) "PDF" ["publicationId"]=> int(1278) ["seq"]=> int(0) ["urlPath"]=> string(0) "" ["urlRemote"]=> string(0) "" } ["_hasLoadableAdapters"]=> bool(true) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) } } } ["_hasLoadableAdapters"]=> bool(false) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) }

object(Publication)#855 (6) { ["_data"]=> array(28) { ["id"]=> int(1279) ["accessStatus"]=> int(0) ["datePublished"]=> string(10) "2018-06-30" ["lastModified"]=> string(19) "2021-06-20 22:11:02" ["sectionId"]=> int(40) ["seq"]=> int(5) ["submissionId"]=> int(1162) ["status"]=> int(3) ["version"]=> int(1) ["categoryIds"]=> array(0) { } ["copyrightYear"]=> int(2018) ["issueId"]=> int(41) ["licenseUrl"]=> string(49) "https://creativecommons.org/licenses/by-nc-nd/4.0" ["pages"]=> string(5) "57-71" ["pub-id::doi"]=> string(24) "10.53116/pgaflr.2018.1.6" ["abstract"]=> array(2) { ["en_US"]=> string(1151) "

The presented paper deals with public interest in the decision-making practice of public authorities. The author also deals with the so-called abusus iuris (with focus on public law) which does not enjoy legal protection on the grounds that it is contrary to public interest. In this context, the author also points out that there is no uniform and universal definition of the concept/term of “public interest”, but that public interest as such consists of partial public interests which may sometimes even be in conflict with one another thus comparing public interest and private interest in a certain case does not always have to suffice. He also points out certain procedural burdens relating to administrative proceedings – in particular the burden of sufficient reasoning and fact-finding especially in reference to the protection of public interest by administrative authorities. The paper primarily focuses on the decision-making practice of the courts of the Slovak Republic and of the Czech Republic – both at the level of protection of public interest in administrative proceedings and of its protection in court proceedings.

" ["hu_HU"]=> string(1151) "

The presented paper deals with public interest in the decision-making practice of public authorities. The author also deals with the so-called abusus iuris (with focus on public law) which does not enjoy legal protection on the grounds that it is contrary to public interest. In this context, the author also points out that there is no uniform and universal definition of the concept/term of “public interest”, but that public interest as such consists of partial public interests which may sometimes even be in conflict with one another thus comparing public interest and private interest in a certain case does not always have to suffice. He also points out certain procedural burdens relating to administrative proceedings – in particular the burden of sufficient reasoning and fact-finding especially in reference to the protection of public interest by administrative authorities. The paper primarily focuses on the decision-making practice of the courts of the Slovak Republic and of the Czech Republic – both at the level of protection of public interest in administrative proceedings and of its protection in court proceedings.

" } ["copyrightHolder"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["prefix"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["subtitle"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["title"]=> array(2) { ["en_US"]=> string(120) "Abusus Iuris and the Protection of Public Interest by Administrative Authorities and (Administrative) Courts in Slovakia" ["hu_HU"]=> string(120) "Abusus Iuris and the Protection of Public Interest by Administrative Authorities and (Administrative) Courts in Slovakia" } ["locale"]=> string(5) "en_US" ["authors"]=> array(1) { [0]=> object(Author)#890 (6) { ["_data"]=> array(15) { ["id"]=> int(1318) ["email"]=> string(28) "peter.potasch@paneurouni.com" ["includeInBrowse"]=> bool(true) ["publicationId"]=> int(1279) ["seq"]=> int(5) ["userGroupId"]=> int(286) ["country"]=> string(2) "SK" ["orcid"]=> string(0) "" ["url"]=> string(0) "" ["affiliation"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["biography"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["familyName"]=> array(2) { ["en_US"]=> string(7) "Potasch" ["hu_HU"]=> string(7) "Potasch" } ["givenName"]=> array(2) { ["en_US"]=> string(5) "Peter" ["hu_HU"]=> string(5) "Peter" } ["preferredPublicName"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["submissionLocale"]=> string(5) "en_US" } ["_hasLoadableAdapters"]=> bool(false) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) } } ["keywords"]=> array(2) { ["hu_HU"]=> array(3) { [0]=> string(15) "good governance" [1]=> string(14) "administration" [2]=> string(3) "law" } ["en_US"]=> array(3) { [0]=> string(15) "good governance" [1]=> string(14) "administration" [2]=> string(3) "law" } } ["subjects"]=> array(0) { } ["disciplines"]=> array(0) { } ["languages"]=> array(0) { } ["supportingAgencies"]=> array(0) { } ["galleys"]=> array(1) { [0]=> object(ArticleGalley)#895 (7) { ["_submissionFile"]=> NULL ["_data"]=> array(9) { ["submissionFileId"]=> int(17937) ["id"]=> int(476) ["isApproved"]=> bool(false) ["locale"]=> string(5) "en_US" ["label"]=> string(3) "PDF" ["publicationId"]=> int(1279) ["seq"]=> int(0) ["urlPath"]=> string(0) "" ["urlRemote"]=> string(0) "" } ["_hasLoadableAdapters"]=> bool(true) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) } } } ["_hasLoadableAdapters"]=> bool(false) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) }

object(Publication)#891 (6) { ["_data"]=> array(28) { ["id"]=> int(1280) ["accessStatus"]=> int(0) ["datePublished"]=> string(10) "2018-06-30" ["lastModified"]=> string(19) "2021-06-20 22:12:25" ["sectionId"]=> int(40) ["seq"]=> int(6) ["submissionId"]=> int(1163) ["status"]=> int(3) ["version"]=> int(1) ["categoryIds"]=> array(0) { } ["copyrightYear"]=> int(2018) ["issueId"]=> int(41) ["licenseUrl"]=> string(49) "https://creativecommons.org/licenses/by-nc-nd/4.0" ["pages"]=> string(5) "72-81" ["pub-id::doi"]=> string(24) "10.53116/pgaflr.2018.1.7" ["abstract"]=> array(2) { ["en_US"]=> string(856) "

In this article, the author examines in detail the structure of revenues of municipalities and the level of indebtedness thereof in particular periods. The author´s assumption is that the high rate of revenues obtained by the municipalities from the state, have a negative impact on indebtedness of the municipalities. The aim of the article is to prove that there is a relation between the indebtedness of municipalities and the kinds of revenues thereof. Therefore, the hypothesis the author will try to prove or disprove in her work, reads as follows: “The sources of municipal revenues are a very important aspect that may have a substantial effect on the economic results of every municipality.” The author in particular uses the method of analysis, synthesis and mostly in the second part of her work she also uses the comparative method.

" ["hu_HU"]=> string(856) "

In this article, the author examines in detail the structure of revenues of municipalities and the level of indebtedness thereof in particular periods. The author´s assumption is that the high rate of revenues obtained by the municipalities from the state, have a negative impact on indebtedness of the municipalities. The aim of the article is to prove that there is a relation between the indebtedness of municipalities and the kinds of revenues thereof. Therefore, the hypothesis the author will try to prove or disprove in her work, reads as follows: “The sources of municipal revenues are a very important aspect that may have a substantial effect on the economic results of every municipality.” The author in particular uses the method of analysis, synthesis and mostly in the second part of her work she also uses the comparative method.

" } ["copyrightHolder"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["prefix"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["subtitle"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["title"]=> array(2) { ["en_US"]=> string(86) "Structure of Revenues and Impact Thereof on the Rate of Indebtedness of Municipalities" ["hu_HU"]=> string(86) "Structure of Revenues and Impact Thereof on the Rate of Indebtedness of Municipalities" } ["locale"]=> string(5) "en_US" ["authors"]=> array(1) { [0]=> object(Author)#898 (6) { ["_data"]=> array(15) { ["id"]=> int(1319) ["email"]=> string(27) "kristyna.reznickova@upol.cz" ["includeInBrowse"]=> bool(true) ["publicationId"]=> int(1280) ["seq"]=> int(6) ["userGroupId"]=> int(286) ["country"]=> string(2) "CZ" ["orcid"]=> string(0) "" ["url"]=> string(0) "" ["affiliation"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["biography"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["familyName"]=> array(2) { ["en_US"]=> string(14) "Řezníčková" ["hu_HU"]=> string(14) "Řezníčková" } ["givenName"]=> array(2) { ["en_US"]=> string(9) "Kristýna" ["hu_HU"]=> string(9) "Kristýna" } ["preferredPublicName"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["submissionLocale"]=> string(5) "en_US" } ["_hasLoadableAdapters"]=> bool(false) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) } } ["keywords"]=> array(2) { ["hu_HU"]=> array(5) { [0]=> string(6) "budget" [1]=> string(7) "revenue" [2]=> string(7) "subsidy" [3]=> string(3) "tax" [4]=> string(12) "indebtedness" } ["en_US"]=> array(5) { [0]=> string(6) "budget" [1]=> string(7) "revenue" [2]=> string(7) "subsidy" [3]=> string(3) "tax" [4]=> string(12) "indebtedness" } } ["subjects"]=> array(0) { } ["disciplines"]=> array(0) { } ["languages"]=> array(0) { } ["supportingAgencies"]=> array(0) { } ["galleys"]=> array(1) { [0]=> object(ArticleGalley)#899 (7) { ["_submissionFile"]=> NULL ["_data"]=> array(9) { ["submissionFileId"]=> int(17938) ["id"]=> int(477) ["isApproved"]=> bool(false) ["locale"]=> string(5) "en_US" ["label"]=> string(3) "PDF" ["publicationId"]=> int(1280) ["seq"]=> int(0) ["urlPath"]=> string(0) "" ["urlRemote"]=> string(0) "" } ["_hasLoadableAdapters"]=> bool(true) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) } } } ["_hasLoadableAdapters"]=> bool(false) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) }

object(Publication)#896 (6) { ["_data"]=> array(28) { ["id"]=> int(1281) ["accessStatus"]=> int(0) ["datePublished"]=> string(10) "2018-06-30" ["lastModified"]=> string(19) "2021-06-20 22:13:58" ["sectionId"]=> int(40) ["seq"]=> int(7) ["submissionId"]=> int(1164) ["status"]=> int(3) ["version"]=> int(1) ["categoryIds"]=> array(0) { } ["copyrightYear"]=> int(2018) ["issueId"]=> int(41) ["licenseUrl"]=> string(49) "https://creativecommons.org/licenses/by-nc-nd/4.0" ["pages"]=> string(5) "82-93" ["pub-id::doi"]=> string(24) "10.53116/pgaflr.2018.1.8" ["abstract"]=> array(2) { ["en_US"]=> string(1132) "

The main purpose of this article is to analyse the relationship between financial accountability and legally determined expenditure. According to the adopted research hypothesis, increasing the financial accountability requires taking specific actions in the field of the legally determined expenditure. As the article is theoretical, it does not present the results of the empirical research; the formal-dogmatic method was used to interpret the content of legal acts and jurisprudence of the Constitutional Tribunal, as well as the non-obstructive method to analyse the foreign and Polish literature presenting the results of both theoretical and empirical research. In the article, having presented in the introduction the methodological issues, first, the principle of common good, the financial accountability, and the legally determined expenditure will be first explained. Next, the solutions for the rationalization of the legally determined expenditure will be proposed. We conclude that their implementation should increase the financial accountability to strengthen the constitutional principle of the common good.

" ["hu_HU"]=> string(1132) "

The main purpose of this article is to analyse the relationship between financial accountability and legally determined expenditure. According to the adopted research hypothesis, increasing the financial accountability requires taking specific actions in the field of the legally determined expenditure. As the article is theoretical, it does not present the results of the empirical research; the formal-dogmatic method was used to interpret the content of legal acts and jurisprudence of the Constitutional Tribunal, as well as the non-obstructive method to analyse the foreign and Polish literature presenting the results of both theoretical and empirical research. In the article, having presented in the introduction the methodological issues, first, the principle of common good, the financial accountability, and the legally determined expenditure will be first explained. Next, the solutions for the rationalization of the legally determined expenditure will be proposed. We conclude that their implementation should increase the financial accountability to strengthen the constitutional principle of the common good.

" } ["copyrightHolder"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["prefix"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["subtitle"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["title"]=> array(2) { ["en_US"]=> string(107) "Rationalization of Legally Determined Expenditure as a Condition for Strengthening Financial Accountability" ["hu_HU"]=> string(107) "Rationalization of Legally Determined Expenditure as a Condition for Strengthening Financial Accountability" } ["locale"]=> string(5) "en_US" ["authors"]=> array(2) { [0]=> object(Author)#902 (6) { ["_data"]=> array(15) { ["id"]=> int(1320) ["email"]=> string(13) "eugen@list.pl" ["includeInBrowse"]=> bool(true) ["publicationId"]=> int(1281) ["seq"]=> int(7) ["userGroupId"]=> int(286) ["country"]=> string(2) "PL" ["orcid"]=> string(0) "" ["url"]=> string(0) "" ["affiliation"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["biography"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["familyName"]=> array(2) { ["en_US"]=> string(10) "Ruśkowski" ["hu_HU"]=> string(10) "Ruśkowski" } ["givenName"]=> array(2) { ["en_US"]=> string(9) "Eugeniusz" ["hu_HU"]=> string(9) "Eugeniusz" } ["preferredPublicName"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["submissionLocale"]=> string(5) "en_US" } ["_hasLoadableAdapters"]=> bool(false) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) } [1]=> object(Author)#908 (6) { ["_data"]=> array(15) { ["id"]=> int(1321) ["email"]=> string(21) "u.zawadzka@uwb.edu.pl" ["includeInBrowse"]=> bool(true) ["publicationId"]=> int(1281) ["seq"]=> int(7) ["userGroupId"]=> int(286) ["country"]=> string(2) "PL" ["orcid"]=> string(0) "" ["url"]=> string(0) "" ["affiliation"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["biography"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["familyName"]=> array(2) { ["en_US"]=> string(13) "Zawadzka-Pąk" ["hu_HU"]=> string(13) "Zawadzka-Pąk" } ["givenName"]=> array(2) { ["en_US"]=> string(7) "Urszula" ["hu_HU"]=> string(7) "Urszula" } ["preferredPublicName"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["submissionLocale"]=> string(5) "en_US" } ["_hasLoadableAdapters"]=> bool(false) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) } } ["keywords"]=> array(2) { ["hu_HU"]=> array(6) { [0]=> string(24) "financial accountability" [1]=> string(11) "common good" [2]=> string(30) "legally determined expenditure" [3]=> string(20) "flexible expenditure" [4]=> string(14) "spending rules" [5]=> string(21) "multi-annual planning" } ["en_US"]=> array(6) { [0]=> string(24) "financial accountability" [1]=> string(11) "common good" [2]=> string(30) "legally determined expenditure" [3]=> string(20) "flexible expenditure" [4]=> string(14) "spending rules" [5]=> string(21) "multi-annual planning" } } ["subjects"]=> array(0) { } ["disciplines"]=> array(0) { } ["languages"]=> array(0) { } ["supportingAgencies"]=> array(0) { } ["galleys"]=> array(1) { [0]=> object(ArticleGalley)#903 (7) { ["_submissionFile"]=> NULL ["_data"]=> array(9) { ["submissionFileId"]=> int(17939) ["id"]=> int(478) ["isApproved"]=> bool(false) ["locale"]=> string(5) "en_US" ["label"]=> string(3) "PDF" ["publicationId"]=> int(1281) ["seq"]=> int(0) ["urlPath"]=> string(0) "" ["urlRemote"]=> string(0) "" } ["_hasLoadableAdapters"]=> bool(true) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) } } } ["_hasLoadableAdapters"]=> bool(false) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) }

object(Publication)#894 (6) { ["_data"]=> array(28) { ["id"]=> int(1282) ["accessStatus"]=> int(0) ["datePublished"]=> string(10) "2018-06-30" ["lastModified"]=> string(19) "2021-06-20 22:15:18" ["sectionId"]=> int(40) ["seq"]=> int(8) ["submissionId"]=> int(1165) ["status"]=> int(3) ["version"]=> int(1) ["categoryIds"]=> array(0) { } ["copyrightYear"]=> int(2018) ["issueId"]=> int(41) ["licenseUrl"]=> string(49) "https://creativecommons.org/licenses/by-nc-nd/4.0" ["pages"]=> string(6) "94-108" ["pub-id::doi"]=> string(24) "10.53116/pgaflr.2018.1.9" ["abstract"]=> array(2) { ["en_US"]=> string(1292) "

This contribution deals with the macroeconomic legal trends in the Eastern member states of the European Union, so called EU11: Bulgaria, Croatia, the Czech Republic, Estonia, Latvia, Lithuania, Hungary, Poland, Romania, Slovakia and Slovenia. The paper discusses the development from the 1990s to nowadays, emphasizing the initial changes and the consolidation after the financial crisis. Therefore, the fiscal policy bears a major attention: fiscal and budgetary stability, government debts, fiscal controls (auditing and independent fiscal councils), for a more comprehensive overview, some ports of the monetary policy will be examined: national banks and price stability. The main aim of the contribution is to confirm or disprove the hypothesis that there is any identifiable or verifiable correlation between the legislation and the macroeconomic trends: sustainable balanced budget and government debt, economic growth, inflation. The research is based on law and economics, especially law and finance methodology with quantitative analysis, because of the cross-discipline nature of the topic. The paper contains some comparative statistics to evaluate the certain results upon figures, because it is even important to match the legal provisions with the economic performance.

" ["hu_HU"]=> string(1292) "

This contribution deals with the macroeconomic legal trends in the Eastern member states of the European Union, so called EU11: Bulgaria, Croatia, the Czech Republic, Estonia, Latvia, Lithuania, Hungary, Poland, Romania, Slovakia and Slovenia. The paper discusses the development from the 1990s to nowadays, emphasizing the initial changes and the consolidation after the financial crisis. Therefore, the fiscal policy bears a major attention: fiscal and budgetary stability, government debts, fiscal controls (auditing and independent fiscal councils), for a more comprehensive overview, some ports of the monetary policy will be examined: national banks and price stability. The main aim of the contribution is to confirm or disprove the hypothesis that there is any identifiable or verifiable correlation between the legislation and the macroeconomic trends: sustainable balanced budget and government debt, economic growth, inflation. The research is based on law and economics, especially law and finance methodology with quantitative analysis, because of the cross-discipline nature of the topic. The paper contains some comparative statistics to evaluate the certain results upon figures, because it is even important to match the legal provisions with the economic performance.

" } ["copyrightHolder"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["prefix"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["subtitle"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["title"]=> array(2) { ["en_US"]=> string(48) "Macroeconomic Legal Trends in the EU11 Countries" ["hu_HU"]=> string(48) "Macroeconomic Legal Trends in the EU11 Countries" } ["locale"]=> string(5) "en_US" ["authors"]=> array(1) { [0]=> object(Author)#909 (6) { ["_data"]=> array(15) { ["id"]=> int(1322) ["email"]=> string(25) "vertesy.laszlo@uni-nke.hu" ["includeInBrowse"]=> bool(true) ["publicationId"]=> int(1282) ["seq"]=> int(8) ["userGroupId"]=> int(286) ["country"]=> string(2) "HU" ["orcid"]=> string(0) "" ["url"]=> string(0) "" ["affiliation"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["biography"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["familyName"]=> array(2) { ["en_US"]=> string(8) "Vértesy" ["hu_HU"]=> string(8) "Vértesy" } ["givenName"]=> array(2) { ["en_US"]=> string(8) "László" ["hu_HU"]=> string(8) "László" } ["preferredPublicName"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["submissionLocale"]=> string(5) "en_US" } ["_hasLoadableAdapters"]=> bool(false) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) } } ["keywords"]=> array(2) { ["hu_HU"]=> array(7) { [0]=> string(16) "llaw and finance" [1]=> string(10) "law-making" [2]=> string(12) "EU countries" [3]=> string(14) "macroeconomics" [4]=> string(15) "government debt" [5]=> string(9) "inflation" [6]=> string(15) "economic growth" } ["en_US"]=> array(7) { [0]=> string(16) "llaw and finance" [1]=> string(10) "law-making" [2]=> string(12) "EU countries" [3]=> string(14) "macroeconomics" [4]=> string(15) "government debt" [5]=> string(9) "inflation" [6]=> string(15) "economic growth" } } ["subjects"]=> array(0) { } ["disciplines"]=> array(0) { } ["languages"]=> array(0) { } ["supportingAgencies"]=> array(0) { } ["galleys"]=> array(1) { [0]=> object(ArticleGalley)#914 (7) { ["_submissionFile"]=> NULL ["_data"]=> array(9) { ["submissionFileId"]=> int(17940) ["id"]=> int(479) ["isApproved"]=> bool(false) ["locale"]=> string(5) "en_US" ["label"]=> string(3) "PDF" ["publicationId"]=> int(1282) ["seq"]=> int(0) ["urlPath"]=> string(0) "" ["urlRemote"]=> string(0) "" } ["_hasLoadableAdapters"]=> bool(true) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) } } } ["_hasLoadableAdapters"]=> bool(false) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) }

object(Publication)#912 (6) { ["_data"]=> array(26) { ["id"]=> int(1283) ["accessStatus"]=> int(0) ["datePublished"]=> string(10) "2018-06-30" ["lastModified"]=> string(19) "2021-06-20 22:16:46" ["sectionId"]=> int(40) ["seq"]=> int(9) ["submissionId"]=> int(1166) ["status"]=> int(3) ["version"]=> int(1) ["categoryIds"]=> array(0) { } ["copyrightYear"]=> int(2018) ["issueId"]=> int(41) ["licenseUrl"]=> string(49) "https://creativecommons.org/licenses/by-nc-nd/4.0" ["pages"]=> string(7) "109-114" ["pub-id::doi"]=> string(25) "10.53116/pgaflr.2018.1.10" ["abstract"]=> array(2) { ["en_US"]=> string(477) "

This contribution deals with practical problems of entities obligated to a tax and of tax administrators. If the collection of taxes and fees is essential to finance the running of the state and its authorities and organizational units, it is necessary to make this process as simple as possible, the least demanding and demotivating. In this paper, the authors will examine in terms of legality and real necessity, and then there may be other legislation ways proposed.

" ["hu_HU"]=> string(477) "

This contribution deals with practical problems of entities obligated to a tax and of tax administrators. If the collection of taxes and fees is essential to finance the running of the state and its authorities and organizational units, it is necessary to make this process as simple as possible, the least demanding and demotivating. In this paper, the authors will examine in terms of legality and real necessity, and then there may be other legislation ways proposed.

" } ["copyrightHolder"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["title"]=> array(2) { ["en_US"]=> string(57) "Practical Issues in Tax Proceedings in the Czech Republic" ["hu_HU"]=> string(57) "Practical Issues in Tax Proceedings in the Czech Republic" } ["locale"]=> string(5) "en_US" ["authors"]=> array(2) { [0]=> object(Author)#906 (6) { ["_data"]=> array(15) { ["id"]=> int(1323) ["email"]=> string(19) "421880@mail.muni.cz" ["includeInBrowse"]=> bool(true) ["publicationId"]=> int(1283) ["seq"]=> int(9) ["userGroupId"]=> int(286) ["country"]=> string(2) "CZ" ["orcid"]=> string(0) "" ["url"]=> string(0) "" ["affiliation"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["biography"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["familyName"]=> array(2) { ["en_US"]=> string(9) "Čejková" ["hu_HU"]=> string(9) "Čejková" } ["givenName"]=> array(2) { ["en_US"]=> string(6) "Tereza" ["hu_HU"]=> string(6) "Tereza" } ["preferredPublicName"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["submissionLocale"]=> string(5) "en_US" } ["_hasLoadableAdapters"]=> bool(false) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) } [1]=> object(Author)#911 (6) { ["_data"]=> array(15) { ["id"]=> int(1324) ["email"]=> string(19) "431305@mail.muni.cz" ["includeInBrowse"]=> bool(true) ["publicationId"]=> int(1283) ["seq"]=> int(9) ["userGroupId"]=> int(286) ["country"]=> string(2) "CZ" ["orcid"]=> string(0) "" ["url"]=> string(0) "" ["affiliation"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["biography"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["familyName"]=> array(2) { ["en_US"]=> string(15) "Nevečeřalová" ["hu_HU"]=> string(15) "Nevečeřalová" } ["givenName"]=> array(2) { ["en_US"]=> string(5) "Nikol" ["hu_HU"]=> string(5) "Nikol" } ["preferredPublicName"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["submissionLocale"]=> string(5) "en_US" } ["_hasLoadableAdapters"]=> bool(false) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) } } ["keywords"]=> array(2) { ["hu_HU"]=> array(3) { [0]=> string(15) "tax proceedings" [1]=> string(18) "tax administration" [2]=> string(21) "administrative burden" } ["en_US"]=> array(3) { [0]=> string(15) "tax proceedings" [1]=> string(18) "tax administration" [2]=> string(21) "administrative burden" } } ["subjects"]=> array(0) { } ["disciplines"]=> array(0) { } ["languages"]=> array(0) { } ["supportingAgencies"]=> array(0) { } ["galleys"]=> array(1) { [0]=> object(ArticleGalley)#915 (7) { ["_submissionFile"]=> NULL ["_data"]=> array(9) { ["submissionFileId"]=> int(17941) ["id"]=> int(480) ["isApproved"]=> bool(false) ["locale"]=> string(5) "en_US" ["label"]=> string(3) "PDF" ["publicationId"]=> int(1283) ["seq"]=> int(0) ["urlPath"]=> string(0) "" ["urlRemote"]=> string(0) "" } ["_hasLoadableAdapters"]=> bool(true) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) } } } ["_hasLoadableAdapters"]=> bool(false) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) }