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Z zagadnień związków władzy z podporządkowaniem i równością

Waldemar Wołpiuk

2020

( 4 )

DOI: 10.7206/kp.2080-1084.407

https:/doi.org/10.7206/kp.2080-1084.407

Abstract

The subject matter of this paper is the analysis of the phenomenon of subordination
as a manifestation of the relationships between political authority and society and of the phenomenon of equality as an inherent right of individuals. The author has made an attempt to examine the mutual relationships between the two phenomena, especially from the perspective of the impact on the establishment of relationships between political authority and society.

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Komplementarność krajowej i wspólnotowej polityki podatkowej

Piotr Pomorski

2020

( 1 )

DOI: 10.7206/kp.2080-1084.365

https:/doi.org/10.7206/kp.2080-1084.365

Abstract

Tax policy, perceived as a long-term and rational activity which aims to achieve specified legal, economic and social goals has always been connected with the problem of political power within the frames of a given tax system. Regarding the nature of membership in the European Union, issues of tax policy should be analyzed in the context of a ulticentric tax system, since both creators and addressees of political actions remain in a diverse regime of domestic, European and international tax law. The author discusses the legal basis of this phenomenon, which attributes to the complementary nature of the tax policy, reflecting on the conditions and limitations
in the light of challenges to be faced by contemporary tax systems.

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Krytyka Prawa. Niezależne Studia nad Prawem

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