No. 42(2) (2026)

Articles

• Supervision of Crypto-asset Service Providers

  Magdalena Fedorowicz

  1-19

  • PDF

• Digital Wallets as Regulatory Interfaces: Payment Wallets, Identity Wallets, and Crypto-Asset Wallets

  Michał Grabowski

  20-44

  • PDF

• The Institution of Customs Duty in Slovakia (Theoretical Background)

  Karolína Červená, Anna Vartašová

  45-69

  • PDF

• Optimization or Abuse? Searching for an Objective Criterion in International Tax Law

  Kinga Mozgiel-Wiecha

  70-84

  • PDF

• Digitalisation of Tax Administration: Foreign Experience and OECD Approaches

  Gulnara Nurbekova, Edvardas Juchnevicius, Ruslan Botagarin, Daniyar Alimbayev

  85-117

  • PDF