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The aim of the article is topresent Poland's position ininternational trade and the importance of the solutions applied inthe common EU trade policy inincreasing the role of Polish trade ininternational commercial exchange. The article discusses the factors determining the turnover of Poland's international trade: achange inthe global economy, growing protectionism of some countries, competitiveness of the Polish economy, an increase inthe number of new free trade agreements concluded by the European Union, and thus by Poland, as one of the Member States. The article presents the findings of qualitative and quantitative analyses. The future of Polish trade will be conditioned by the pursuit of liberalization of the European Union's foreign trade, the exit of the United Kingdom from the EU structures, individual labour inputs and the competitiveness of Polish foreign trade. ; Celem artykułu jest przedstawienie pozycji Polski whandlu międzynarodowym iznaczenia rozwiązań we wspólnej polityki handlowej UE wzwiększeniu roli Polski wwymianie handlowej. Wartykule omówiono czynniki określające obroty handlu międzynarodowego Polski: zmianę koniunktury wgospodarce światowej, rosnący protekcjonizm niektórych państw, konkurencyjność gospodarki Polski, zwiększenie liczby nowych umów owolnym handlu zawartych przez Unię Europejską, atym samym przez Polskę. Wpracy zastosowano metodę jakościową iilościową. Przyszłość wymiany handlowej Polski będą warunkować dążenia do liberalizacji handlu zagranicznego Unii Europejskiej, wyjście Wielkiej Brytanii zUE, jednostkowe nakłady pracy oraz konkurencyjność polskiego handlu zagranicznego.

The following publication elaborates on the notion of international tax competition and international tax avoidance in the light of cross-border public policy. In terms of intercommunity relations, tax competition may be defined as a phenomenon consisting in application of various tax instruments for the purpose of developing a state's economy and prosperity by means of increasing competitiveness of the domestic business activity or attracting foreign investments. Tax competition is a natural consequence of the processes of globalization since in the reality of growing business interrelations, tax considerations exert more and more influence over investment decisions of holding companies. It reveals the dissonance between the interests of the particular member states in the EU and the interest of the European Union as a whole. Usually it is difficult to mark the border between a harmful and an advantageous tax competition.

The goal of the article is to present a theoretical and practical evaluation of experience of apolitical civil servants working in committee-style preparatory bodies of the Council of the European Union and the European Commission. In the first part the hypotheses resulting from three theories of integration of different range (liberal intergovernmentalism, fusion theory, and deliberative supranationalism) are presented. The second part consists of the verification of those hypotheses, based on an empirical study conducted by the Author in 2013 in the period between January and June. The survey included Polish officials attending the meetings of committees and was followed by interviews.The thesis of the article is based on the assumption that the majority of decisions of the Council and the Commission are actually made in apolitical preparatory bodies. Both "bargaining" and "problem solving" attitudes, representing both political and apolitical models of EU decision making, are present at this level. Theoretically, the most appropriate attitude is the combination of the liberal intergovernmentalism, the fusion theory, and the deliberative supranationalism. Those approaches can serve as general theories of integration and can be used to explain other elements of EU functioning.

The goal of the article is to present a theoretical and practical evaluation of experience of apolitical civil servants working in committee-style preparatory bodies of the Council of the European Union and the European Commission. In the first part the hypotheses resulting from three theories of integration of different range (liberal intergovernmentalism, fusion theory, and deliberative supranationalism) are presented. The second part consists of the verification of those hypotheses, based on an empirical study conducted by the Author in 2013 in the period between January and June. The survey included Polish officials attending the meetings of committees and was followed by interviews.The thesis of the article is based on the assumption that the majority of decisions of the Council and the Commission are actually made in apolitical preparatory bodies. Both "bargaining" and "problem solving" attitudes, representing both political and apolitical models of EU decision making, are present at this level. Theoretically, the most appropriate attitude is the combination of the liberal intergovernmentalism, the fusion theory, and the deliberative supranationalism. Those approaches can serve as general theories of integration and can be used to explain other elements of EU functioning.

During recent transformations of Polish economy the foreign trade is supposed to answer a purpose of acting in favour of acceleration and lowering the costs of development. The diagnosis of the situation indicates a series of disquieting phenomenons such as disbalancing of commercial balance, lowering in export profitability, unfavourable wares structure in foreign exchange and high indebtedness abroad. Hence the tasks for Polish foreign trade policy must focus on the need of rising the competitiveness of export and diminishing import share in the volume of trade. The above task is feasible within the framework of strategy aimed at accelerated development of export and mild reduction of import. In the case of protection policy the point is to determine the scope of the protection and to make a choice of protective means for home market. Lack of perfection in functioning of market mechanisms in present Polish economy justifies today mild kind of protection policy with additionally some rigour builtin the whole of the system. Less efficiency in traditional protective means (custom duties, rates of exchange) suggests appealing to other more selective means (anti-dumping and anti-subventionning procedures, agreements and standards relating to goods quality as well as restructural clause). As far as rates of exchange policy is concerned the basic dilemma is the choice of the kind of the rate. Functional reorientation of the rate of exchange is justified because of disbalanced commercial balance: the range of oscillation should be enlarged and steady monthly devaluation - eliminated; the result should be more importance of reaction on external balance. Main conclusion is the constatation of the need for elaboration of long-term policy in Polish foreign trade - including clearly defined tasks and means to realize them. This shall permit to get optimal the process of solving the dilemmas emerging with more intensity during transformation of the economy. ; Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016

The European Union currently operates three types of competence: exclusive, shared and supporting (complementary and harmonization). For each country, it is very important autonomous power of taxation and the ensuing independence in shaping tax policy. Countries acceding to the European Union, however, have to reckon with the fact that 80 Artur Kuś Studia z Polityki Publicznej since joining will not have a kind of monopoly on the creation of a fully independent and autonomous tax regulations. EU tax law is primarily the proper functioning of the EU internal market. The aim of the tax legislation is mainly provide income for the state. Thus, the main feature of the national tax law is fiscal function and the EU's - the proper functioning of the internal market. EU tax law in the broad sense (sensu largo) is the collection of EU law (primary and secondary) concerning and affecting the tax law of the Member States. EU tax law in the strict sense (sensu stricto) is a set of rules while EU law relating to and used directly in the tax law of the Member States of the EU. In the simplest terms it can be assumed that these are the rules relating to the taxation mainly indirect taxes.

China's soft-power practice in its international activity boils down to four areas: culture, education, diplomacy, and economy. The most important element of China's soft-power policy seems to be the Belt and Road Initiative (BRI). Announced in 2013, the BRI is a complex, long-term and large-scale strategic political and economic project by the Chinese government with an infrastructure character. In this way, China is seeking to invest its capital surpluses in resurrecting the ancient Silk Road to create railroad and maritime networks with its most important trading partner – the European Union. In these circumstances, in September 2015, the presidents of Central and Eastern EU member states announced the establishment of the separate Three Seas Initiative (TSI), a political and economic project bringing together 12 EU states, including 11 'new' members and Austria. These entities constitute an informal bloc of states between the Adriatic, Baltic and Black seas, though without a permanent secretariat but with rotating leadership. In addition to the lack of a formal structure, the TSI region, located mainly in the EU's eastern part, is characterized by a weaker infrastructure network than Western Europe, lower GDP (except Austria), and high dependence on gas supplies from Russia (except Croatia). To overcome these disparities, the TSI has developed a catalogue of 48 investment priorities in three economic areas: energy, transport, and digitalisation. China's soft-power policy towards the 'new' EU members may be decided by the American patronage of the TSI and the fact that one of the flagship projects is the North-South Gas Corridor, which will enable the sale of American LNG in Central Europe, which has been dependent on gas supplies from Russia, China's partner in the BRI. In the context of the US-China trade war, White House planners recognise Central Europe as both a peripheral and key area for their policy and seek to strengthen the Three Seas project, which may lead to limiting areas of cooperation under the '17+1' format, involving CEE countries and China. On the other hand, the development of better energy, transport and digital connections in the EU's east clearly intersects with China's idea of building a New Eurasian Land Bridge under the BRI to connect the most economically developed edges of Eurasia. The new US strategy towards the countries of the CEE seems to boil down to involvement in specific energy-related projects. Instead of blocking or diminishing BRI-related infrastructure projects in China, they seem in fact to complement the Chinese activity in the CEE. Increased investment by American enterprises in the region may allow the administration in Washington to maintain control of Chinese infrastructure investments, and the US involvement may even lead to the participation of American companies in projects originally started by Beijing.

The article concerns German discussions and plans regarding the future of the European Union and its international role. The fi rst part discusses confl icts or diff erences that burden relations between EU Member States regarding refugee policy, energy policy, the euro currency and arms policy. In addition, phenomena and processes such as nationalism and populism, Brexit and separatism are emphasized. Then the global changes are presented with which the European Union is confronted: the end of Eurocentrism, the US exit from the INF treaty, the future of the nuclear agreement with Iran and the US trade war with China. The rest of the article presents briefl y reactions in Germany, which fall into the mainstream of opinion formation, as well as concepts to overcome crises and shape the role of the European Union: democratization of the EU, the EU as a social union and a new policy of relaxation. ; Artykuł dotyczy niemieckich dyskusji i planów odnośnie przyszłości Unii Europejskiej i jej roli międzynarodowej. W pierwszej części omawiane są konfl ikty względnie różnice, które obciążają stosunki między państwami członkowskimi UE, tyczące się polityki uchodźczej, polityki energetycznej, waluty euro i polityki zbrojeniowej. Ponadto akcentowane są takie zjawiska i procesy, jak nacjonalizm i populizm, Brexit i separatyzm. Następnie prezentowane są globalne zmiany, z którymi konfrontowana jest Unia Europejska: koniec eurocentryzmu, wyjście USA z traktatu INF, przyszłość porozumienia atomowego z Iranem i wojna handlowa USA z Chinami. W dalszej części artykułu przedstawiono pokrótce reakcje w Niemczech, które mieszczą się w głównym nurcie kształtowania opinii, jak również koncepcje pozwalające przezwyciężyć kryzysy i kształtować rolę Unii Europejskiej: demokratyzacja UE, UE jako unia społeczna i nowa polityka odprężania.

Multi-level governance is now an established field of public policy research. In this context there is a need to introduce two new concepts: substantiation of public policy goals and multi- level coordination of public policy goals. In the study based on this assumption a qualitative approach is used. Usefulness of these two concepts was proved by participatory action policy research on one specific goal substantiated and coordinated within Europe 2020 Strategy in the policy area of poverty. In the course of the research (2012-2015) the author was a representative of the network of social NGOs in the governmental body responsible for implementation of the Europe 2020 Strategy in Poland. The main action research tool was an attempt to modify the goal of poverty reduction decided by the government in 2011. In that process rich data was generated, analyzed, interpreted and used for subsequent actions. The effect of the research is a deep insight and understanding of multi-level governance process in a specific policy area and a proposal for two new concepts. Emerging new research areas were proposed and discussed.

The subject of considerations are the legal aspects of the influence of the EU climate and energy framework and trade policy on implementation of permanently sustainable forestry. Even though forestry belongs to the competences of Member States and there is no formal establishment of common forest policy in the TFEU, the new LULUCF Regulation and provisions of regulations regarding prevention of illegal timber trade prove that there is an ongoing process of subjecting forestry to the competencies of the European Union to a growing extent as well as reducing the area left to Member States. It must be stated that the platform for expansion of EU regulations on Member States' forestry in terms of land use and timber trade – acts adopted within the trade policy and climate and energy framework – is the principle of sustainable development that derives from international legislation and is also included in the Constitution of the Republic of Poland. This principle is also the foundation for development of the beginnings of common forest policy that emerges at the verge of EU policies. ; Przedmiotem rozważań są prawne aspekty wpływu unijnej polityki klimatyczno-energetycznej oraz handlowej na realizację trwale zrównoważonej gospodarki leśnej. Mimo zaliczenia gospodarki leśnej do kompetencji krajów członkowskich i braku formalnego ustanowienia wspólnej polityki leśnej w TFUE nowe rozporządzenie LULUCF oraz przepisy rozporządzeń dotyczących przeciwdziałania nielegalnemu obrotowi drewnem świadczą o postępującym procesie coraz większego podporządkowania gospodarki leśnej kompetencjom Unii Europejskiej i redukowania obszaru zostawionego krajom członkowskim. Realizując cel rozważań, stwierdzić należy, że płaszczyzną ekspansji unijnej regulacji obejmującej gospodarkę leśną krajów członkowskich w sferze zarządzania gruntami, a także obrotu drewnem, a więc aktów przyjętych w ramach polityki handlowej i klimatyczno-energetycznej, jest zasada zrównoważonego rozwoju wywodząca się z prawa międzynarodowego, uregulowana także w Konstytucji Rzeczypospolitej Polskiej. Zasada ta stanowi również podstawę do kształtowania się zalążków wspólnej polityki leśnej, wyłaniającej się na styku innych unijnych polityk.

In the modern world the expansion of the semantic field of security takes place, which is the reason for the existence of a number of risks, with a very wide dimension. In addition to traditional natural hazards and existing threats to civilization, there is a new one that is closely related to the implementation of modern technologies, information systems, and communication systems. They are a sign of the times and an inevitable consequence of progress. At the same time society (especially informed civil society) requires more and more of their country, demanding ever higher levels of security and protection to enable its further development. Providing such protection requires considerable strengths and resources, and the intersectoral cooperation of public and private subjects. Developing international contacts and extensive cooperation in this dimension is necessary, but existing forms of security protection are limited to the territory of one state and cannot fulfill these tasks. The fight against terrorism is also a question of access to information about people traveling regularly or prolonging their stay in other states. In the face of these processes we should look for new solutions and undertake such activity, with a scale corresponding to the scale of risk. The cooperation of various entities – understood as combining expertise, manpower and resources – while engaging modern technology, seems to be most appropriate. ; We współczesnym świecie następuje stałe rozszerzanie się zakresu znaczeniowego bezpieczeństwa, czego powodem jest istnienie wielu zagrożeń, mających bardzo szeroki wymiar. Obok tradycyjnych zagrożeń naturalnych i dotychczasowych zagrożeń o charakterze cywilizacyjnym pojawiają się wciąż nowe, które mają ścisły związek z wdrażaniem nowoczesnych technologii, systemów informatycznych, systemów komunikacji. Są one znakiem czasu i nieuchronną konsekwencją postępu. Jednocześnie społeczeństwo (zwłaszcza informacyjne społeczeństwo obywatelskie) wymaga coraz więcej od swojego państwa, żąda coraz wyższego poziomu zabezpieczenia i ochrony, umożliwiającego mu dalszy rozwój. Zapewnienie takiej ochrony wymaga zaangażowania znacznych sił i środków oraz międzysektorowej współpracy podmiotów publicznych i prywatnych. Rozwijanie kontaktów międzynarodowych i szeroko zakrojonej współpracy w tym wymiarze powoduje, że dotychczasowe formy ochrony bezpieczeństwa ograniczone do terytorium jednego państwa przestają spełniać swoje zadania. Nie należy zapominać, że warunkiem ograniczania oddziaływania przedstawionych zagrożeń bezpieczeństwa jest reakcja na ich źródła. Walką z terroryzmem jest również kwestia dostępu do informacji o osobach podróżujących regularnie lub przedłużających pobyt w państwach. W obliczu tych procesów należy poszukiwać nowych rozwiązań i podejmować takie działania, których skala będzie odpowiadała skali zagrożeń. Współpraca różnych podmiotów – rozumiana jako łączenie wiedzy, sił i środków – przy jednoczesnym zaangażowaniu nowoczesnych technologii, wydaje się być najodpowiedniejsza.

For past decades the two major consumers of Ukrainian products have been the CIS countries and the EU, both making up to 55% of the foreign trade turnover. An enactment of the Deep and Comprehensive Free Trade Area in 2016 has significantly boosted the trade between Ukraine and the EU Member States and, from other hand, has indirectly contributed to the reduction of trade with key CIS partners. In result, basically, has occurred a reorientation of Ukrainian trade from Eastern partners to Western. The analysis of the foreign trade of Ukraine for the period 2010–2019 has proved the thesis that Ukraine has gained first of all quantitatively in trade integration with the EU and lost first of all qualitatively in diminished trade with the CIS.

The aim of the article is to present the extent to which the interests of the EU Member States influence the policy of the European Union in the Mediterranean region. First of all, will be analyzed the conception, implementation and effectiveness of Mediterranean policy towards the Arab Spring. In addition, it will attempt to answer the question, are these interests opposed to EU-policy or converge (and in which areas). Implemented since 1995, the EU policy in the Mediterranean region is part of the paradigm idealistic. But the interests of member states reflect the realistic paradigm and contribute to block some of the assumptions of EU policy, giving it a purely declarative character. Due to the existing differences of interests between EU Member States, the European Union as an entity is unable to take effective and coherent action towards the region of North Africa and the Middle East. The EU could be the impact of the three countries advantage – France, Britain and Germany, with the increasing role of the last one. ; Celem artykułu jest wykazanie, w jak dużym stopniu interesy państw członkowskich wpływają na politykę Unii Europejskiej w regionie śródziemnomorskim. Przede wszystkim na jej koncepcję, implementację i efektywność. Arabska wiosna stała się swoistym testem dla Unii Europejskiej i efektywnooeci jej działań na arenie międzynarodowej. Wydarzenia te, w kontekście unijnej polityki zagranicznej, unaoczniły dwie kwestie: po pierwsze, że ze względu na istniejące różnice interesów między unijnymi państwami członkowskimi, Unia Europejska jako podmiot nie jest w stanie podjąć efektywnych, spójnych działań wobec regionu Afryki Północnej i Bliskiego Wschodu, a po drugie, że w UE kształtuje się przewaga wpływu trzech państw – Francji,Wielkiej Brytanii i Niemiec, z wzrastającą rolą tego ostatniego. Interesy państw członkowskich będące odzwierciedleniem paradygmatu realistycznego przyczyniają się do blokowania niektórych założeń unijnej polityki, nadając jej charakter wyłącznie deklaratywny.

Taxation of trading in cryptocurrencies raised many doubtsby the end of 2018, in particular in light of the lack of special rules in relation to income taxes and tax on civil law transactions. Since1 January 2019, the Polish legislator has decided to introduce into the Polish tax systema new and comprehensive regime sanctioning tax effects related to the virtual currency business in relation to both income taxes, while in mid-2018 a decision was taken to abandon for one year the collection of tax on civil law transactions. Trading in virtual currencies also produces certain effects in relation to the value added tax (tax on goods and services), in relation to whichthe leading role should be attributed to the 2015 judgment of the Court of Justice of the European Union. The intention of this article is to presentan analysis of the rules related to the taxation of cryptocurrencies deepened by anindication of practical problems in their application and tax policy decisions, which in their assumption, were aimed to resolve these problems. Where appropriate, the author will also refer to tax situation before the changes were introduced. ; Opodatkowanie obrotu kryptowalutami do końca 2018 r. budziło wiele wątpliwości, w szczególności w świetle braku szczególnych zasad w podatkach dochodowych oraz podatku od czynności cywilnoprawnych. Od 1 stycznia 2019 r. polski ustawodawca postanowił wprowadzić do polskiego systemu podatkowego kompleksowy reżim sankcjonujący skutki podatkowe związane z obrotem walutą wirtualną w obydwu podatkach dochodowych, podczas gdy w połowie 2018 r. postanowił zaniechać na okres jednego roku poboru podatku od czynności cywilnoprawnych. Handel walutą wirtualną wywołuje określone skutki również w podatku od towarów i usług, gdzie wiodącą rolą w ich zdefiniowaniu przypisać należy wyrokowi Trybunału Sprawiedliwości Unii Europejskiej z 2015 r. Zamiarem niniejszego artykułu jest przybliżenie zasad związanych z opodatkowaniem obrotu kryptowalut ze wskazaniem na ich praktyczne problemy i decyzje polityki podatkowej, które w swoim założeniu miały te problemy usunąć. Tam gdzie jest to właściwe autor będzie odnosił się również do sytuacji prawno-podatkowej sprzed wprowadzenia zmian.