Financial Law Review 2023-04-06T12:34:19+00:00 dr Anna Drywa, PhD. Open Journal Systems <p><strong>Financial Law Review</strong> is a scientific journal devoted to the issues of public finances and financial law.</p> <p><strong>The mission</strong> of the journal is to provide a forum for exchange of knowledge and ideas within the scientific community and to popularize publications among the representatives of finance, business and politics. The main idea is to provide a bridge between science and practice that allows two-way flow of inspirations and ideas and together to solve the complex problems of the modern world of finance.</p> <p><strong>The main aim</strong> of FLR is:</p> <p>• presentation of scientific contribution in the field of public finance, financial law of international significance and reinforcement of the international cooperation and exchange of scientific ideas and the integration of the scientific community; </p> <p>• development of the financial law doctrine and the science of public finance and its impact on the economic, social and political sphere by allowing both authors and readers to participate in an international scientific circuit;<br />• to provide readers of FLR access to the latest research results of the most outstanding representatives of law and economics sciences in the context of most important problems in the field of finance.</p> <p><br />These objectives shall be pursued by means of:</p> <p>• publication of scientific articles conforming to the highest standards of publishing;<br />• active promotion of articles published in the scientific, business and political community using all forms and channels of information, including the use of social network and the specialized abstract services and databases;<br />• organization or co-organization of scientific symposiums and conferences;<br />• establishment and coordination of co-operation with renown international scientific centres.</p> Demographic and Economic Characteristics of Population as Determinants of the Revenue From The Real Property Tax in the Slovak Republic 2023-01-18T13:29:11+00:00 Lenka Maličká Jana Lukáčová Daniela Hadačová <p>This paper examines how the demographic and economic structure of the municipalities´ population relates to the share of real property tax on local tax revenue in the Slovak republic. Shares of the productive population, unemployed population pupils, the population aged less than 14 years, and the population aged over 65 years in the total municipal population are involved in the regression analysis based on the panel data. The research covers 2,926 municipalities in the period 2005-2020. Estimation results show a positive relationship between the dependent variable and variables referring to the productive population, unemployed population, and population aged less than 14 years. A negative relationship is observed in the case of variables referring to pupils and the population aged over 65 years.</p> 2022-12-30T00:00:00+00:00 Copyright (c) 2023 Transfer Pricing of Domestic Controlled Transactions in the Conditions of the Slovak Republic 2023-01-18T13:59:13+00:00 Filip Baláži Elena Lazoríková <p>The article focuses on the transfer pricing in the Slovak Republic. The main subject of this article is the analysis of the legal regulation of transfer pricing of controlled transactions between domestic dependents. The authors examine the very essence of the extension of the transfer pricing obligation and the related obligation to maintain transfer pricing documentation to domestic dependants, with a focus on the analysis of the effectiveness of the legislation under review. The authors are also providing suggestions for potential improvements to the legislation, with particular emphasis on reducing the administrative burden on taxpayers and tax administrators.</p> 2022-12-30T00:00:00+00:00 Copyright (c) 2023 Regulatory impact assessments (Ria) As an input in tax law interpretation: Analysis of the administrative courts verdicts 2023-04-06T12:34:19+00:00 Dominik Gajewski Kamil Joński <p>The goal of this paper is to empirically examine the role of Regulatory Impact Assessments (RIAs) accompanying draft laws submitted by the Council of the Ministers as an input in purpose-oriented interpretation of tax law, carried out by Polish Administrative Courts. To this end, full-text database of the universe of Administrative Courts verdicts (CBOIS) had been queried in order to uncover all court decisions issued from Jan 1st 2001 to Dec 31st 2022 and mentioning RIAs in their written motives. All in all 14 decisions of SAC and 39 decisions of FIACs had been located – the result that can be interpreted as an evidence of scant use of RIA as an input for statutory interpretation of the tax law. Qualitative analysis reported in the paper illustrates what sort of information had been recovered by justices from RIA. Results suggest that potential offered by RIA’s coverage of ‘lawmaker’s intent’ is still not fully utilized in the process of tax law interpretation. However, any reliance on this sort of documents have to be accompanied with critical analysis of their quality and role in lawmaking process. Conditional forecasts (what impact is reasonably expected) should not be mistaken with statements of the intent (what impact is desired). Moreover, perfunctory RIA, prepared as part of window-dressing exercise, not genuine analysis underpinning the decision-making process, could turned out misleading.</p> 2022-12-30T00:00:00+00:00 Copyright (c) 2023