Financial Law Review
https://czasopisma.bg.ug.edu.pl/index.php/flr
<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>University of Gdańsk - Centre for Local Government Law and Local Finance Law of the University of Gdańsken-USFinancial Law Review2299-6834<p>Financial Law Review is an open access journal which means that all the articles published are freely available without charge to the reader or his/her institution.</p> <p>The articles published in Financial Law Review are available under a licence <a href="http://creativecommons.org/licenses/by-nc-nd/3.0/">Attribution-NonCommercial-NoDerivs 3.0 Unported (CC BY-NC-ND 3.0) </a></p> <p><a href="https://creativecommons.org/licenses/by-nc-nd/3.0/"><img src="https://www.ejournals.eu/resources/images/by-nc-nd.png" alt="" /></a></p> <p>The Author furnishes a non-exclusive and free-of-charge license to use the his Work without territorial limitations and for an unlimited period.</p> <p><strong>Archiving policy</strong></p> <p>All texts from the journal <em>Financial Law Review</em> are published in electronic version. We strive to archive texts in various databases. Archival issues are also available on the platform of the Academic Scientific Journals: <a href="https://czasopisma.bg.ug.edu.pl/index.php/flr/index">https://czasopisma.bg.ug.edu.pl/index.php/flr/index</a></p> <p>Moreover articles published in the journal are archived at the Repository of the University of Gdansk.</p>Legal and Tax Instruments Limiting the Decline in the Fiscal Efficiency of the Tax System During Periods of Crisis
https://czasopisma.bg.ug.edu.pl/index.php/flr/article/view/10299
<p>The article concerns very important issue of the efficiency of the tax system, but the presented perspective focuses on crisis in that field. The historical changes in the Polish economy, which are taking place as a result of: the implementation of the new energy policy, the reconstruction of the structure of the supply of energy resources, the trade war with Russia, and, above all, the end of the era of cheap and readily available energy sources, will have (already had) a significant impact on the dynamics and amount of budget revenues, especially the state budget.</p> <p>Considerations bring Polish perspective, but are universal in their nature.</p> <p>Author argues that the fiscal balance of the new macroeconomic situation is already and will continue to be negative: budget revenues derived from the energy sector from direct and indirect taxes will decrease, and public spending on its maintenance will increase. The policy of high prices for energy carriers will reduce income tax revenues not only burdening business entities. This will exacerbate in a definite way the already growing (despite inflation) fiscal crisis (domino effect).</p> <p>Author proves that amendments of the tax law are necessary. It has to be noted that they should promote direct settlement and payment of the most important taxes by tax law subjects, rather than on the collection of data by tax authorities for the purposes of control and public supervision, because this is the only way to increase the fiscal efficiency of these taxes as soon as possible.</p>Witold Modzelewski
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2023-12-292023-12-2932(4)111Tax in the Metaverse: EU Perspective
https://czasopisma.bg.ug.edu.pl/index.php/flr/article/view/10300
<p>The metaverse's rising prominence spans diverse sectors, presenting new economic opportunities. However, it also challenges tax policies and enforcement. This article examines the metaverse's taxation complexities and proposes EU legal solutions and seeks to confirm the hypothesis that the existing EU tax law is sufficient to address tax evasion in the metaverse, as it provides comprehensive provisions that can be effectively applied to virtual transactions.</p> <p>A mixed-method approach has been utilised for this paper, combining a literature review and analysis of EU laws to understand taxable activities in the metaverse. Analogies were frequently employed to elucidate virtual and real-world asset differences. While the literature tends to be somewhat outdated, it provides good theoretical insights. However, these insights must be critically considered due to rapid technological changes over the past decade, serving as guiding principles rather than rigid policy directives.</p>Tereza Cejkova
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2023-12-292023-12-2932(4)1230The Significance of the 5 May 2020 Judgment of the Constitutional Court of the Federal Republic of Germany (Weiss II) for the Process of Integration of the European Union Financial Market
https://czasopisma.bg.ug.edu.pl/index.php/flr/article/view/10301
<p>Since the financial crisis of 2007/2008, we have been dealing - at the level of the European Union - with a special "dialogue" between the European and German courts. The subject of this "dialogue" is the decisions of the European Central Bank on the program for the purchase of public sector assets on secondary markets. The ECB's activity, as well as the involvement of the national central banks of the Eurosystem in the implementation of these decisions, has been met with dissatisfaction by German politicians, culminating in the title judgment of the Constitutional Court of the Federal Republic of Germany. In the paper, the author analyzed the judgments, particularly from the perspective of the process of integration of the European Union financial market and the importance of the judgments for this process taking into account the key principles of EU law: proportionality and supremacy of EU law.</p>Tomasz Knepka
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2023-12-292023-12-2932(4)3143Green Public Procurement – Problem or Challenge
https://czasopisma.bg.ug.edu.pl/index.php/flr/article/view/10302
<p>Green procurement policies (GPP) are procedures based on public procurement law that apply environmental criteria in at least one stage of the procedure in provisions related to the person of the contractor or the subject matter of the contract. The author addresses the subject of GPP in the context of an analysis of whether the introduction of the application of actual GPP requires changes to the existing public procurement legislation. The subject of the article is not to define the meaningful scope of GPP or the principle of effectiveness, but to look at it from the perspective of application.</p> <p>The author, analysing the current legislation, indicates that the current legal system of public procurement due to the voluntary application of green procurement with some inclusions resulting from specific provisions is sufficient enough not to be an obstacle to its application. In the author's opinion, other changes are necessary to change the behaviour, habits and mentality of those responsible for public procurement proceedings.</p> <p>The article was prepared using the legal-dogmatic method related to the analysis and interpretation of legal acts related to the issue of green public procurement. It was supplemented by a comparative legal method, which allowed for the analysis and identification of existing legal norms as well as the basis for the use of green procurement in procedures based on public procurement law.</p>Anna Wójtowicz-Dawid
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2023-12-292023-12-2932(4)4458Healthy Financial System of Local Government on the Example of Poland
https://czasopisma.bg.ug.edu.pl/index.php/flr/article/view/10303
<p>A healthy local government financial system lays the foundation for the ability of local government units (LGUs) to carry out public tasks at the current qualitative and quantitative level and to meet their obligations in the short and long term. A healthy financial system of local government is a system that is adequate, stable, unified, consistent, transparent, diversified, counter-cyclical, guarantees the financial independence of LGUs, and activates to take measures to increase revenues and efficiency of expenditures. The purpose of the article is to answer the question of what are the characteristics of a healthy financial system of local self-government, assess the system operating in Poland, and formulate recommendations for changes aimed at healing this system. Descriptive analysis, comparative analysis, inductive and deductive reasoning, and critical analysis of the national literature on the subject by economists and lawyers were used.</p>Maria Jastrzębska
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2023-12-292023-12-2932(4)5976Contribution in Social Insurance
https://czasopisma.bg.ug.edu.pl/index.php/flr/article/view/10304
<p>The article deals with financial law institutions from the space of public tributes. The author subjects the institutions of social security contribution, tax and fee to a legal analysis. He also examines the views of representatives of the doctrine of financial law by making a dogmatic analysis concerning these three types of tributes. It presents the various forms of their application, with the aim of understanding their nature in connection with the broader institutions of public law in which they are applied, being a way of raising the funds necessary for their proper functioning and fulfillment of their role. The goal is to determine whether they are substitutable in the proper performance of a public function, or alternatively whether they can have a form that is altered from that accepted in the doctrine, and whether this will also determine the nature of the larger institution of which they are an element.</p>Tomasz Sowiński
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2023-12-292023-12-2932(4)7792