Financial Law Review <p>"Financial Law Review" is a scientific journal devoted to the issues of public finances and financial law. The inspiration for the establishment of FLR is innovation processes taking place within the public and private financial sector. Dynamics of changes in the sector is attracting new researchers in the field of legal and economic sciences and the growing importance of this issue for the economic and social system increases the number of people interested in broadening their knowledge in this area. In such circumstances, we got best reasons for the establishment of a scientific journal, which will be following new trends and picking up new research challenges. The mission 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> en-US (dr Rafał Mroczkowski) (Agnieszka Kranich-Lamczyk) Fri, 30 Dec 2022 00:00:00 +0000 OJS 60 Demographic and Economic Characteristics of Population as Determinants of the Revenue From The Real Property Tax in the Slovak Republic <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> Lenka Maličká, Jana Lukáčová, Daniela Hadačová Copyright (c) 2023 Fri, 30 Dec 2022 00:00:00 +0000 Transfer Pricing of Domestic Controlled Transactions in the Conditions of the Slovak Republic <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> Filip Baláži, Elena Lazoríková Copyright (c) 2023 Fri, 30 Dec 2022 00:00:00 +0000 Regulatory impact assessments (Ria) As an input in tax law interpretation: Analysis of the administrative courts verdicts <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> Dominik Gajewski, Kamil Joński Copyright (c) 2023 Fri, 30 Dec 2022 00:00:00 +0000