Suchergebnisse

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.

The purpose of the paper is to study the actions undertaken by the European institutions, aiming at a larger openness of resources, such as cultural works, scientific publications and educational materials, as well as to examine the motivations and results thereof. The European Union, being the area of production of a significant number of works belonging to each of the aforementioned categories, views these resources as strategic to its development. Thus it has taken diverse measures in order to maintain an appropriate balance between the public (social) interests, understood as open access to the resources, and the private interests, prioritising the protection of the owner's rights. The paper demonstrates that these actions are not uniform due to a diverse character and standing of these resources in the economy. The first instruments regarding scientific and educational resources had been implemented ten years before the implementation of legislative measures concerning the cultural products. Hence the public interests, meaning users' access, were treated as more important than the private proprietary rights.

A deposit guarantee scheme is a crucial element of the financial safety network, which is currently undergoing a major reform in the European Union due to the process of the creation of the banking union. Therefore, it is important to present a variety of the possible target models, their adequacy in relation to the objectives set in the reform as well as to analyse the conditions which contributed to the choice of the one that is being implemented. What also needs to be addressed is the issue of the proposed model along with its potential to eliminate systemic dysfunctions, involving those addressed by the EU legislator as well as the moral hazard inherently present in the mere concept of a deposit guarantee scheme.

The mission of the European Community and later the European Union was to take all actions that reduce disparities in economic development among Member States and their regions. These objectives were achieved through creating a customs union, a single European market and economic and monetary union, and the introduction and implementation of trade, agricultural, cohesion, competition policies. The problem of obtaining financial resources that would allow the EU to fulfill the tasks assigned to it by treaties and other legal acts is inseparable from the functioning of the European Union. The EU needs to raise new own resources. In recent years there have been proposals for the introduction of new own resources in the form of a uniform VAT which would apply equally to all Member States and in the form of a tax on financial transactions. The principal disadvantage of the new methodology for calculating own resource based on VAT on supplies of goods and services, acquisitions and imports subject to the standard rate of VAT in each Member State is its complexity. Despite the efforts made, the abovementioned taxes still will not be typical own resource that directly supplies the budget of the European Union. They will still be transferred through state agencies or economic entities for tax on financial transactions and they will continue to be dependent on the systems and tax rates of each Member State.

The article discusses the problem of the reform of the system of the protection of personal data in the context of changes, new tasks and challenges faced by the European data protection authorities, in particular the European Data Protection Supervisor, Article 29 Working Group or the national supervisory authorities. The proposals of regulations and directives submitted in recent years by the European Commission related to data protection in general, as well as the specific rules governing the functioning of the EU agencies involved in the fight against crime clearly show that the proposed changes are intended to increase the role of these bodies at both the E. U. and the national level by ensuring a more effective implementation of the new rules. The planned strengthening of the relationship between the national authorities as well as the coordination of their activities also aims to meet this objective.

Genetic modifications of organisms arouse a lot of controversy. Some people consider them to be beneficial for the future of the world, others, on the contrary, see them as a series of threats. For this reason, the function of the State is important, through creating specific regulations, controls the flow of GMO products on its territory. There are doubts, whether the regulations sufficiently protect the domestic market against uncontrolled flow of genetically modified products. Also the question remains if the scope of norms is sufficient, and the use of GMOs is appropriate for the safety of the environment.

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 author analyses the selected aspects of capitalism in the countries of Central Europe. The author presents the various theoretical concepts that refer to the issue in question involving the concept coined by L. King and I. Szelenyi, which holds that the systemic changes in the countries of this region are specifically characterised by the perspective of 'from without' capitalism. They believe that the specificity of the capitalist system lies in the fact that in the key times of the post-communist changes of the political system, the issue of the absence of an important class of private owners was not addressed. In the West private proprietors were the ones that constituted the main driving force of an open-market economy. The article presents the advantages and drawbacks of an economic model formed by the dominant share of foreign capital, with an emphasis placed on the consequences of the issue in question on the limitations of the subjectivity of economic policy of a state as well as the development chances of local businesses. It manifests the fears that the model created in Poland (and in other countries of the region) after the year 1989 sets the role model for local enterprises of corporate subcontractors of mainly traditional or niche products and services.

The author describes the policy change which took place within last years in the economic policy in the most developed countries as well as in Poland. That relates to the relevance of industrial sector in the world economy. During the prevalence of the neoliberal way of thinking in the economic policy it has been regarded as the one in decline. Its neoliberal advocates were convinced that this sector is going to be replaced by the service sector as a growth engine in the world economy. But with 15 years, quit unexpectedly, a belief in the relevance of it collapsed. That resulted from the technological progress in the industrial sector as well as the global economic crises which began in 2008. At present, the economic discourse revolves around the necessity of the modern reindustrialization. This is a challenge for the Polish economic policy as well. In Poland we saw too much deindustrialization within last two decades, which weakened our prospects for development.

Presented article is focused on the analysis of forced evictions caused by the organization of sport megaevents. The development of sport arenas and associated urban infrastructure usually resulted in forced displacement of many thousand of local inhabitants from its direct neighbourhoods. The first cases of such evictions were observed already during the first half of the twentieth century. During the last three decades mass displacment associated with the sport events becomes a particularly negative sosial issue. We have observed several cases of mass displacement caused by preparation of summer olympic games in Seoul, Atlanta, Athens, Beijing, and Rio de Janeiro. Currently we are observing the growing scale of such evictions in many parts of the globe. The significant scale of such problem is observed in developing states (India, Brazil), as well as in countries ruled in non-democratic manner, charaterized by the low developemt of the institutions of human rights protection. Discussed facts and statistical analysis becomes a point of reference for the in-depth analysis of the economic, political, social, and legal context of this problem. Forced evictions associated with the sport events (so-called mega events) can be considered as a specific category of development-induced displacement and resettlement (DIDR). The article is focused on the most spectacular examples of such evictions observed between 1988 and 2016. My particular attention is devoted to the negative social consequences of this issue and its legal implications.