No. 23(3) (2021)

Articles

• Ways of Mobilizing Funds from the Population by Municipalities: Foreign and Russian Experience

  Dmitriy Kopin , Anna Kopina , Ulrica Muffatto

  1-18

  • PDF

• Permissible Restrictions of Bank Secrecy for Tax Control Purposes in the Legal System of the Russian Federation

  Elena Vyacheslavovna Pokachalova, Elena Nikolaevna Pastushenko, Mikhail Nikolayevich Sadchikov

  19-28

  • PDF

• Final Regime of the Value Added Tax in the European Union and the Slovak Republic

  Peter Rakovský

  29-46

  • PDF

• Selected Aspects of the Generation of Tax Liability in the Field of Maritime Activities of Taxable Persons

  Piotr Gajewski

  47-62

  • PDF

• The Online Age: The Shift From Traditional Banking to Online Banking in the UK and Its Effect on Applied Regulations

  Wael Saghir

  63-76

  • PDF

• Alternative Procedures for Settling Tax Disputes

  Lana Arzumanova

  77-94

  • PDF

• Towards an Integration of The Legal Norms of the WTO and the EU

  Małgorzata Wróblewska

  95-117

  • PDF

• Reform of the EU's Own Revenues and Covering the Expenditures Incurred by the Corona Crisis

  Nikol Nevečeřalová

  115-127

  • PDF

• The Origins and Evolution of Deposit Banking Activities – Analysis of the Literature

  Maciej Mikliński

  128-145

  • PDF

• Legal Status of the Financial Ombudsman in the European Union – Risks and Challenges

  Ewa Derc

  145-162

  • PDF

• Evolution of Public Finance in Selected Countries

  Richard Bartes

  163-184

  • PDF

• AML/CFT Approaches to Tax Evasion in Payment Institutions

  Marek Bočánek

  185-200

  • PDF