No. 41(1) (2026)

Published: 12.06.2026

Articles

From Modernization to Structural Exclusion? The Impact of Tax Collection Digitalization on Administrative Costs and Vulnerable Taxpayers

Tereza Tkadlecová

1-15
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Sovereign Algorithms, Borderless Finance: Navigating Legal Pathways for EU-China Fintech AI Integration Amidst Data Localization Regimes

Klemens Katterbauer, Laurent Cleenewerck

16-46
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A Vision for an Integrated Data Infrastructure Using Artificial Intelligence to Analyze Household Income, Consumption, and Wealth in US Federal Law

Robert Lizak

47-62
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An Analysis of the Level of Implementation of the EU Sustainable Finance Framework Objectives by Investment Fund Companies (TFI) in Poland

Robert Sroka

63-76
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