object(Publication)#804 (6) { ["_data"]=> array(26) { ["id"]=> int(1314) ["accessStatus"]=> int(0) ["datePublished"]=> string(10) "2018-12-31" ["lastModified"]=> string(19) "2021-06-20 21:43:52" ["sectionId"]=> int(40) ["seq"]=> int(0) ["submissionId"]=> int(1197) ["status"]=> int(3) ["version"]=> int(1) ["categoryIds"]=> array(0) { } ["copyrightYear"]=> int(2018) ["issueId"]=> int(42) ["licenseUrl"]=> string(49) "https://creativecommons.org/licenses/by-nc-nd/4.0" ["pages"]=> string(4) "5-27" ["pub-id::doi"]=> string(24) "10.53116/pgaflr.2018.2.1" ["abstract"]=> array(2) { ["en_US"]=> string(1014) "

We compare tax administration of large taxpayers in Croatia, the Czech Republic, Russia, Poland and Kazakhstan. Our hypothesis is that these units of tax administrations play an important role in collecting public revenue as well as preventing tax evasion in a dynamic global economy. We provide evidences about the most important characteristics of large taxpayer offices, their normative definitions, scope of work and positive as well as negative aspects of their practice. Some data are compared between countries and some for each country separately, due to the fact that differences in the above-mentioned countries, in size, economic and political aspects, vary substantially. Moreover, we were confronted with the limited scope of available information what made our comparison even more challengeable. Therefore, this work is, in a way, a “pioneer” attempt to compare specific national LTOs in one place. Our findings support the discussion that prove the hypothesis and enable recommendations.

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We compare tax administration of large taxpayers in Croatia, the Czech Republic, Russia, Poland and Kazakhstan. Our hypothesis is that these units of tax administrations play an important role in collecting public revenue as well as preventing tax evasion in a dynamic global economy. We provide evidences about the most important characteristics of large taxpayer offices, their normative definitions, scope of work and positive as well as negative aspects of their practice. Some data are compared between countries and some for each country separately, due to the fact that differences in the above-mentioned countries, in size, economic and political aspects, vary substantially. Moreover, we were confronted with the limited scope of available information what made our comparison even more challengeable. Therefore, this work is, in a way, a “pioneer” attempt to compare specific national LTOs in one place. Our findings support the discussion that prove the hypothesis and enable recommendations.

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object(Publication)#77 (6) { ["_data"]=> array(28) { ["id"]=> int(1317) ["accessStatus"]=> int(0) ["datePublished"]=> string(10) "2018-12-31" ["lastModified"]=> string(19) "2021-06-20 21:45:48" ["sectionId"]=> int(40) ["seq"]=> int(1) ["submissionId"]=> int(1200) ["status"]=> int(3) ["version"]=> int(1) ["categoryIds"]=> array(0) { } ["copyrightYear"]=> int(2018) ["issueId"]=> int(42) ["licenseUrl"]=> string(49) "https://creativecommons.org/licenses/by-nc-nd/4.0" ["pages"]=> string(5) "28-35" ["pub-id::doi"]=> string(24) "10.53116/pgaflr.2018.2.2" ["abstract"]=> array(2) { ["en_US"]=> string(597) "

The contribution deals with a problem if and when Polish tax authorities should support insolvency agreements. Tax authorities are bodies of public law; however, they have to act within insolvency agreement proceedings as a private law subject, e.g. participate in negotiations. It creates many legal problems. The aim of the contribution is presenting possible guidelines which should allow tax authorities to make a decision if and when to support insolvency agreements. Additionally, it presents a possible amendment of the Polish law (de lege ferenta) on the basis of German experience.

" ["hu_HU"]=> string(597) "

The contribution deals with a problem if and when Polish tax authorities should support insolvency agreements. Tax authorities are bodies of public law; however, they have to act within insolvency agreement proceedings as a private law subject, e.g. participate in negotiations. It creates many legal problems. The aim of the contribution is presenting possible guidelines which should allow tax authorities to make a decision if and when to support insolvency agreements. Additionally, it presents a possible amendment of the Polish law (de lege ferenta) on the basis of German experience.

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object(Publication)#154 (6) { ["_data"]=> array(26) { ["id"]=> int(1319) ["accessStatus"]=> int(0) ["datePublished"]=> string(10) "2018-12-31" ["lastModified"]=> string(19) "2021-06-20 21:50:38" ["sectionId"]=> int(40) ["seq"]=> int(2) ["submissionId"]=> int(1202) ["status"]=> int(3) ["version"]=> int(1) ["categoryIds"]=> array(0) { } ["copyrightYear"]=> int(2018) ["issueId"]=> int(42) ["licenseUrl"]=> string(49) "https://creativecommons.org/licenses/by-nc-nd/4.0" ["pages"]=> string(5) "36-45" ["pub-id::doi"]=> string(24) "10.53116/pgaflr.2018.2.3" ["abstract"]=> array(2) { ["en_US"]=> string(912) "

Church registration represents a legitimate instrument of surveillance over religious groups. In the Slovak Republic, registered churches are funded directly out of the State budget and dispose of a wide range of other financial, as well as non-financial benefits. Slovakia has recently tightened up the already strict registration criterion of a number of supporters. According to the currently effective legislation, a church or religious society applying for registration must provide evidence of having over 50,000 members. The main aim of this article is to analyse the impact of the new Slovak legislation on the freedom of religion with a focus on assessment of whether the rang of rights and duties for registered churches are the same as for not registered ones and whether this measure is in conformity with human rights standards applied in the European Union, as well as the Council of Europe.

" ["hu_HU"]=> string(912) "

Church registration represents a legitimate instrument of surveillance over religious groups. In the Slovak Republic, registered churches are funded directly out of the State budget and dispose of a wide range of other financial, as well as non-financial benefits. Slovakia has recently tightened up the already strict registration criterion of a number of supporters. According to the currently effective legislation, a church or religious society applying for registration must provide evidence of having over 50,000 members. The main aim of this article is to analyse the impact of the new Slovak legislation on the freedom of religion with a focus on assessment of whether the rang of rights and duties for registered churches are the same as for not registered ones and whether this measure is in conformity with human rights standards applied in the European Union, as well as the Council of Europe.

" } ["copyrightHolder"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["title"]=> array(2) { ["en_US"]=> string(108) "The Amendment of the Religious Registration Law and Its Impact on Freedom of Religion in the Slovak Republic" ["hu_HU"]=> string(108) "The Amendment of the Religious Registration Law and Its Impact on Freedom of Religion in the Slovak Republic" } ["locale"]=> string(5) "en_US" ["authors"]=> array(1) { [0]=> object(Author)#891 (6) { ["_data"]=> array(15) { ["id"]=> int(1365) ["email"]=> string(29) "maria.havelkova@flaw.uniba.sk" ["includeInBrowse"]=> bool(true) ["publicationId"]=> int(1319) ["seq"]=> int(2) ["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(10) "Havelková" ["hu_HU"]=> string(10) "Havelková" } ["givenName"]=> array(2) { ["en_US"]=> string(6) "Mária" ["hu_HU"]=> string(6) "Mária" } ["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(19) "freedom of religion" [1]=> string(24) "registration of churches" [2]=> string(14) "church funding" [3]=> string(36) "discrimination of minority religions" } ["en_US"]=> array(4) { [0]=> string(19) "freedom of religion" [1]=> string(24) "registration of churches" [2]=> string(14) "church funding" [3]=> string(36) "discrimination of minority religions" } } ["subjects"]=> array(0) { } ["disciplines"]=> array(0) { } ["languages"]=> array(0) { } ["supportingAgencies"]=> array(0) { } ["galleys"]=> array(1) { [0]=> object(ArticleGalley)#861 (7) { ["_submissionFile"]=> NULL ["_data"]=> array(9) { ["submissionFileId"]=> int(17921) ["id"]=> int(519) ["isApproved"]=> bool(false) ["locale"]=> string(5) "en_US" ["label"]=> string(3) "PDF" ["publicationId"]=> int(1319) ["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(26) { ["id"]=> int(1321) ["accessStatus"]=> int(0) ["datePublished"]=> string(10) "2018-12-31" ["lastModified"]=> string(19) "2021-06-20 21:52:43" ["sectionId"]=> int(40) ["seq"]=> int(3) ["submissionId"]=> int(1204) ["status"]=> int(3) ["version"]=> int(1) ["categoryIds"]=> array(0) { } ["copyrightYear"]=> int(2018) ["issueId"]=> int(42) ["licenseUrl"]=> string(49) "https://creativecommons.org/licenses/by-nc-nd/4.0" ["pages"]=> string(5) "46-57" ["pub-id::doi"]=> string(24) "10.53116/pgaflr.2018.2.4" ["abstract"]=> array(2) { ["en_US"]=> string(2027) "

The Act of 27 August 2009 on public finance – which entered into force on 1 January 2010 – and its later amendments have brought about significant changes in the scope of public services performed by the commune’s self-governments through budgetary establishments. The key change has been the limitation of these services, which triggered the necessity to implement new organizational methods and new financing solutions for public services hitherto carried out by budgetary establishments. Local government authorities were forced to choose between three organizational forms and three different ways of financing of the said services. At present, public services in a commune can be carried out through: a budgetary unit (a form most closely linked to the commune’s budget), a budgetary establishment (a form indirectly linked to the commune’s budget) and a municipal corporation (a form that in fact assumes full commercialization of public services).
The aim of the paper is to analyse and evaluate relevant legislation, judicial practice of courts and regional accounting chambers, as well as the doctrine of local government law and public finance law regarding the scope of public services that can be financed through budgetary establishments. The hypothesis that the legislator’s implementation of new legal regulations since 2010 has led to implementation of more effective management methods with regard to public services and management of public finance allocated to these services was proven to be right. The legislator’s act of giving local government authorities relative freedom as to the choice of organizational and legal forms through which public services will be performed is tantamount to expecting that the authorities shall perform their tasks rationally. The leading method applied in the paper was the dogmatic and legal method, supported by the empirical and analytical method (in particular with regard to the judicial practice of courts and regional accounting chambers).

" ["hu_HU"]=> string(2027) "

The Act of 27 August 2009 on public finance – which entered into force on 1 January 2010 – and its later amendments have brought about significant changes in the scope of public services performed by the commune’s self-governments through budgetary establishments. The key change has been the limitation of these services, which triggered the necessity to implement new organizational methods and new financing solutions for public services hitherto carried out by budgetary establishments. Local government authorities were forced to choose between three organizational forms and three different ways of financing of the said services. At present, public services in a commune can be carried out through: a budgetary unit (a form most closely linked to the commune’s budget), a budgetary establishment (a form indirectly linked to the commune’s budget) and a municipal corporation (a form that in fact assumes full commercialization of public services).
The aim of the paper is to analyse and evaluate relevant legislation, judicial practice of courts and regional accounting chambers, as well as the doctrine of local government law and public finance law regarding the scope of public services that can be financed through budgetary establishments. The hypothesis that the legislator’s implementation of new legal regulations since 2010 has led to implementation of more effective management methods with regard to public services and management of public finance allocated to these services was proven to be right. The legislator’s act of giving local government authorities relative freedom as to the choice of organizational and legal forms through which public services will be performed is tantamount to expecting that the authorities shall perform their tasks rationally. The leading method applied in the paper was the dogmatic and legal method, supported by the empirical and analytical method (in particular with regard to the judicial practice of courts and regional accounting chambers).

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The Act of 27 August 2009 on public finance, which has been in effect in Poland since the beginning of 2010, has changed the rules regarding the keeping of designated income accounts by a commune’s budgetary units. The Act limited the possibility to create designated income accounts within a commune budgetary units. The right to create such accounts is restricted only to budgetary units which perform educational tasks and is an exception from the principle of full budgeting, a principle meaning that a commune’s budgetary units have to transfer all their income to the commune’s budget, and all expenses of budgetary units are covered from the commune’s budgets. In case of educational services, these public tasks are performed by the commune’s budgetary units as organizational units that are most closely linked with the commune’s budget. An exception here, which is an option at the discretion of the Commune’s Council, is to create a designated income account within the commune’s budgetary unit. The aim of the paper is to analyse and evaluate relevant legislation, judicial practice of courts and regional accounting chambers, as well as the doctrine of administrative law, in particular, educational law and public finance law regarding the scope of applicability of designated income accounts for a commune’s budgetary units that perform educational tasks. The hypothesis that the financing of such expenses through a designated income account is a special form of redistribution of public financial resources in a commune was proven correct. The implementation of this form of funding is justified by the nature of public educational services and allows for more efficient management of this part of public finance. The leading method applied in the paper was the dogmatic and legal method, supported by the empirical and analytical method (in particular with regard to the judicial practice of courts and regional accounting chambers).

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The Act of 27 August 2009 on public finance, which has been in effect in Poland since the beginning of 2010, has changed the rules regarding the keeping of designated income accounts by a commune’s budgetary units. The Act limited the possibility to create designated income accounts within a commune budgetary units. The right to create such accounts is restricted only to budgetary units which perform educational tasks and is an exception from the principle of full budgeting, a principle meaning that a commune’s budgetary units have to transfer all their income to the commune’s budget, and all expenses of budgetary units are covered from the commune’s budgets. In case of educational services, these public tasks are performed by the commune’s budgetary units as organizational units that are most closely linked with the commune’s budget. An exception here, which is an option at the discretion of the Commune’s Council, is to create a designated income account within the commune’s budgetary unit. The aim of the paper is to analyse and evaluate relevant legislation, judicial practice of courts and regional accounting chambers, as well as the doctrine of administrative law, in particular, educational law and public finance law regarding the scope of applicability of designated income accounts for a commune’s budgetary units that perform educational tasks. The hypothesis that the financing of such expenses through a designated income account is a special form of redistribution of public financial resources in a commune was proven correct. The implementation of this form of funding is justified by the nature of public educational services and allows for more efficient management of this part of public finance. The leading method applied in the paper was the dogmatic and legal method, supported by the empirical and analytical method (in particular with regard to the judicial practice of courts and regional accounting chambers).

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The article deals with questions of the bureaucratic organisation of courts, or in other words, how the court administration can affect, or is able to affect judicial autonomy, professionalism, the court’s decision making and overall the effectiveness of court functioning. The purpose of this paper is to analyse legal means of reducing the court’s bureaucracy.

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The article deals with questions of the bureaucratic organisation of courts, or in other words, how the court administration can affect, or is able to affect judicial autonomy, professionalism, the court’s decision making and overall the effectiveness of court functioning. The purpose of this paper is to analyse legal means of reducing the court’s bureaucracy.

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object(Publication)#865 (6) { ["_data"]=> array(26) { ["id"]=> int(1324) ["accessStatus"]=> int(0) ["datePublished"]=> string(10) "2018-12-31" ["lastModified"]=> string(19) "2021-06-20 21:57:16" ["sectionId"]=> int(40) ["seq"]=> int(6) ["submissionId"]=> int(1207) ["status"]=> int(3) ["version"]=> int(1) ["categoryIds"]=> array(0) { } ["copyrightYear"]=> int(2018) ["issueId"]=> int(42) ["licenseUrl"]=> string(49) "https://creativecommons.org/licenses/by-nc-nd/4.0" ["pages"]=> string(5) "81-89" ["pub-id::doi"]=> string(24) "10.53116/pgaflr.2018.2.7" ["abstract"]=> array(2) { ["en_US"]=> string(733) "

The article is devoted to the analysis of the ratio of public administration and the Constitution. At the same time, under public administration, the author understands the activities of state bodies and their officials to transform social relations for the benefit of society and the state. And under the Constitution – the Basic Law (or the sources of law) of the state and society, containing the system of constitutional principles and norms and ensuring the achievement and preservation of constitutional values. The main task of the author is to confirm that the Constitution is the basis and at the same time the framework of public administration, and the constitutional values are the purpose of its implementation.

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The article is devoted to the analysis of the ratio of public administration and the Constitution. At the same time, under public administration, the author understands the activities of state bodies and their officials to transform social relations for the benefit of society and the state. And under the Constitution – the Basic Law (or the sources of law) of the state and society, containing the system of constitutional principles and norms and ensuring the achievement and preservation of constitutional values. The main task of the author is to confirm that the Constitution is the basis and at the same time the framework of public administration, and the constitutional values are the purpose of its implementation.

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object(Publication)#862 (6) { ["_data"]=> array(28) { ["id"]=> int(1325) ["accessStatus"]=> int(0) ["datePublished"]=> string(10) "2018-12-31" ["lastModified"]=> string(19) "2021-06-20 21:58:46" ["sectionId"]=> int(40) ["seq"]=> int(7) ["submissionId"]=> int(1208) ["status"]=> int(3) ["version"]=> int(1) ["categoryIds"]=> array(0) { } ["copyrightYear"]=> int(2018) ["issueId"]=> int(42) ["licenseUrl"]=> string(49) "https://creativecommons.org/licenses/by-nc-nd/4.0" ["pages"]=> string(5) "90-98" ["pub-id::doi"]=> string(24) "10.53116/pgaflr.2018.2.8" ["abstract"]=> array(2) { ["en_US"]=> string(400) "

This article focuses on the issue of options, respectively the scope of application of the tax authorities’ discretion in the use of available instruments to ensure the objective of tax administration, i.e. the correct identification and determination of the tax and its payment. The article is based on a case study of the decision of the Supreme Administrative Court of the Czech Republic.

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This article focuses on the issue of options, respectively the scope of application of the tax authorities’ discretion in the use of available instruments to ensure the objective of tax administration, i.e. the correct identification and determination of the tax and its payment. The article is based on a case study of the decision of the Supreme Administrative Court of the Czech Republic.

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The contribution deals with the insight on the European investigation order, as a tool of mutual judicial assistance in criminal matters. With the purpose to show that the criticised, so called Brussels bureaucracy very often just reacts on the propositions of the member states. A good example of this is given in the presented article. It shows the result of a conducted CEPOL survey and connects it with the short presentation of this tool.

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The contribution deals with the insight on the European investigation order, as a tool of mutual judicial assistance in criminal matters. With the purpose to show that the criticised, so called Brussels bureaucracy very often just reacts on the propositions of the member states. A good example of this is given in the presented article. It shows the result of a conducted CEPOL survey and connects it with the short presentation of this tool.

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This contribution deals with the legal institute of complaint as an instrument to ensure good administration, more precisely good tax administration. The main aim of the contribution is to confirm or disprove the hypothesis that a complaint is an institute that effectively protects people involved in tax administration and thereby mediates good governance. In the contribution, the method of analysis will be used to analyse and define theory and legal regulation.

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This contribution deals with the legal institute of complaint as an instrument to ensure good administration, more precisely good tax administration. The main aim of the contribution is to confirm or disprove the hypothesis that a complaint is an institute that effectively protects people involved in tax administration and thereby mediates good governance. In the contribution, the method of analysis will be used to analyse and define theory and legal regulation.

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