object(Publication)#804 (6) { ["_data"]=> array(28) { ["id"]=> int(5544) ["accessStatus"]=> int(0) ["datePublished"]=> string(10) "2016-06-30" ["lastModified"]=> string(19) "2021-06-21 13:02:56" ["sectionId"]=> int(31) ["seq"]=> int(1) ["submissionId"]=> int(5420) ["status"]=> int(3) ["version"]=> int(1) ["categoryIds"]=> array(0) { } ["copyrightYear"]=> int(2021) ["issueId"]=> int(422) ["licenseUrl"]=> string(49) "https://creativecommons.org/licenses/by-nc-nd/4.0" ["pages"]=> string(4) "6-29" ["pub-id::doi"]=> string(24) "10.53116/pgaflr.2016.1.1" ["abstract"]=> array(1) { ["en_US"]=> string(532) "

The following article will examine the main principles of good governance and good public administration. It will outline the structure of reforms which have been accomplished in  Hungary since the change in government in 2010, with special attention paid to the  provisions of the new Constitution of Hungary that entered into force in 2012, and the  Magyary Zoltán Public Administration Development Program, which will elaborate on the  characteristics of what is considered the ‘good state.’ 

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object(Publication)#154 (6) { ["_data"]=> array(28) { ["id"]=> int(5533) ["accessStatus"]=> int(0) ["datePublished"]=> string(10) "2016-06-30" ["lastModified"]=> string(19) "2021-06-21 13:14:22" ["sectionId"]=> int(31) ["seq"]=> int(2) ["submissionId"]=> int(5409) ["status"]=> int(3) ["version"]=> int(1) ["categoryIds"]=> array(0) { } ["copyrightYear"]=> int(2021) ["issueId"]=> int(422) ["licenseUrl"]=> string(49) "https://creativecommons.org/licenses/by-nc-nd/4.0" ["pages"]=> string(5) "30-48" ["pub-id::doi"]=> string(24) "10.53116/pgaflr.2016.1.2" ["abstract"]=> array(2) { ["en_US"]=> string(532) "

In 2014, the General Tax Law Codification Committee (GTLCC), responsible for drafting a new Tax Ordinance, was established in Poland. This paper intends to present, in two parts, the expectations of this new Tax Ordinance, which has  been prepared by the GTLCC. The first details how the protection of taxpayers’ rights will be fulfilled, and the second  focuses on the legal constructs used to increase the efficiency and efficacy of the Tax Ordinance. 

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According to current status financial investigation is not established by the Criminal Procedural Code or other legal source in a formal way in Slovakia. The study analyses this situation de lege  lata and de lege ferenda.

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object(Publication)#78 (6) { ["_data"]=> array(28) { ["id"]=> int(5546) ["accessStatus"]=> int(0) ["datePublished"]=> string(10) "2016-06-30" ["lastModified"]=> string(19) "2021-06-21 13:16:59" ["sectionId"]=> int(31) ["seq"]=> int(4) ["submissionId"]=> int(5422) ["status"]=> int(3) ["version"]=> int(1) ["categoryIds"]=> array(0) { } ["copyrightYear"]=> int(2021) ["issueId"]=> int(422) ["licenseUrl"]=> string(49) "https://creativecommons.org/licenses/by-nc-nd/4.0" ["pages"]=> string(5) "62-71" ["pub-id::doi"]=> string(24) "10.53116/pgaflr.2016.1.4" ["abstract"]=> array(1) { ["en_US"]=> string(1194) "

The career of a professional athlete is unique when compared to other professions. Not purely the role and nature of the position (such as whether they are individual or team  players), but also from the factual, legal, and especially tax perspectives. And since a  professional athlete’s income is subject to taxation, it is necessary that their activity is  accurately determined for appropriate tax assessment. The main purpose of this article is to  examine the taxation of income on professional athletes in team sports. Our study is based  on case law determined by the Czech Republic’s Supreme Administrative Court (hereinafter ‘Supreme Administrative Court’), which determined that it is necessary to tax the activities of  team players as income from self-employment. The existing scientific literature on this  subject in the Czech Republic is not particularly relevant, as it is mostly descriptive. International scientific literature is more abundant and comprehensive, such as noted  publications by Tetłak, Simpson, and Taxation of Artistes and Sportsmen in International Tax  Law, edited by Loukota and Stefaner. 

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object(Publication)#861 (6) { ["_data"]=> array(28) { ["id"]=> int(5547) ["accessStatus"]=> int(0) ["datePublished"]=> string(10) "2016-06-30" ["lastModified"]=> string(19) "2021-06-21 13:18:35" ["sectionId"]=> int(31) ["seq"]=> int(5) ["submissionId"]=> int(5423) ["status"]=> int(3) ["version"]=> int(1) ["categoryIds"]=> array(0) { } ["copyrightYear"]=> int(2021) ["issueId"]=> int(422) ["licenseUrl"]=> string(49) "https://creativecommons.org/licenses/by-nc-nd/4.0" ["pages"]=> string(5) "72-95" ["pub-id::doi"]=> string(24) "10.53116/pgaflr.2016.1.5" ["abstract"]=> array(1) { ["en_US"]=> string(1488) "

The main goal of the management of public funds and public assets is to promote social well-being. In order to realize this main goal and to evaluate individual measures, it is indispensable to sub-categorize the primary objective, determine the hierarchy of  objectives,  assign measurable criteria to the objectives, evaluate performance, and provide  feedback. By performing objective, professionally-sound evaluations and providing feedback,  independent audits contribute significantly to the improvement of performance. A  basic requirement of all audits, however, is the auditability of the objective’s implementation and effectiveness, and the definition of performance criteria for each objective. A large part of the proven methods and tools used in the for-profit sector for  performance assessment can be applied successfully at organizations of the public sector as  well. The audit findings of the State Audit Office of Hungary (SAO) confirm that the management and control systems of both public entities and state-owned enterprises need  to be improved significantly in order to ensure good governance and public sector  management. Indicators that capture and adequately measure the effectiveness and  efficiency of public spending are important prerequisites for the efficient management of  public funds and for the planning process. 

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The right to information is an important instrument for a control of public authority in any democratic state. Ocasionally, however, there may be a conflict between this right and the  right to privacy. In this context, the Czech Supreme Administrative Court was tasked with  solving the question of whether information on the salaries of employees who are paid from  public funds can be published. 

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Legal remedies against decisions of central state administration or special administrative bodies instead of the standardly used appeal (which is more or less identical in all Visegrad states) special types of legal remedies step in, which can be still considered as ordinary remedies. In Slovakia, the standard legal  remedy in administrative procedures is the appeal (in case of organs of central administration called remonstrance) regulated by Act no. 71/1976 on  Administrative Proceedings, however in case of special organs this regulation is often overwritten by special rules and by special legal remedies. Latter  mentioned – from a jurisprudential point of view - raising the question, whether they can really serve as a tool for a real legal remedy if they represent an  effective tool of decision supervision. The following case study introduces the standard procedure of use of such special legal remedy against a decision of the  State Fund for Housing Development in Slovakia. 

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