Suchergebnisse

The article covers the legal and tax aspects of the implementation of general anti-avoidance clause in Polish tax law, including the historical outline of the clause, its essence, and the usefulness of achieving the legislator's intended effects. The article deals with the disadvantages and advantages of the clause, its compliance with constitutional regulations, as well as the institution of GAAR protective tax opinions and the position of the Council on counteracting tax evasion. ; Artykuł omawia prawne i podatkowe aspekty wdrożenia do polskiego prawa podatkowego klauzuli o przeciwdziałaniu unikania opodatkowania, rys historyczny klauzuli, jej istotę oraz przydatność dla osiągnięcia zamierzonych przez ustawodawcę efektów. Artykuł odnosi się również do kwestii wad i zalet klauzuli, konstytucyjności regulacji oraz instytucji opinii zabezpieczających i pozycji Rady do Spraw Przeciwdziałania Unikaniu Opodatkowania.

Finding much needed funds from taxes to state budgets and an ever-increasing mistrust of politicians and public opinion to the tax optimization schemes of multinational enterprises (MNEs) and high net worth individuals (HNWIs) have sparked an unprecedented political enthusiasm to address international tax avoidance in the last decade. This enthusiasm morphed into a political mandate given by G20 to the OECD in 2012. Amid a plethora of anti-avoidance rules delivered by the OECD under the BEPS Project, the principal purposes test (PPT) and its derivative under the EU Anti-Tax Avoidance Directive (ATAD) – the General Anti-avoidance Rule (GAAR) – are pivotal. The purpose of this contribution is to take an attempt to answer the main research question: is there room for an application of the GAAR (ATAD) and PPT (MLI) in a similar fashion? The assumption positively verified under this study via the prism of tax policy and technical (legal) reasons is that the less dissimilar an application of the GAAR and PPT will be, the less tax avoidance and fewer disputes arising from this phenomenon appear. However, there is a major caveat: the GAAR and PPT must gravitate towards the General Anti-abuse Principle (GAAP) as follows from the jurisprudence of the Court of Justice of the European Union's (CJEU) rather than to the OECD's version of the GAAR in the MLI (PPT). Only such an interpretative approach may ensure the right balance between fiscal interests of countries and individual economic freedoms of taxpayers. This contention stems from an analysis of the wording and structure of the GAAR and PPT, tax policy aims articulated in the preambles to the MLI and ATAD, the Court of Justice of the European Union's (CJEU) case law, the OECD's Commentary, and the relevant literature. ; Potrzeba znalezienia środków z podatków na finansowanie funkcjonowania państw oraz coraz większa nieufność polityków i opinii publicznej wobec schematów optymalizacji podatkowej przedsiębiorstw wielonarodowych (multinational enterprises, MNE) i najbardziej majętnych osób fizycznych (high-net worth individuals, HNWI) wywołały bezprecedensowy entuzjazm polityczny dotyczący przeciwdziałania międzynarodowemu unikaniu opodatkowania. Ten entuzjazm przerodził się w mandat polityczny udzielony OECD przez G20 w 2012 r. Wśród mnogości propozycji środków prawnych przeciwdziałających unikaniu opodatkowania opracowanych przez OECD w ramach projektu BEPS, za kluczowe należy uznać: test jednego z głównych celów (principal purposes test, PPT) z MLI i ogólną klauzulę przeciwdziałania unikaniu opodatkowania (general anti-avoidance rule, GAAR) z unijnej dyrektywy przeciwdziałającej praktykom unikania opodatkowania (anti-tax avoidance directive, ATAD). Celem niniejszego artykułu jest znalezienie odpowiedzi na główne (tytułowe) pytanie badawcze: Czy GAAR (ATAD) i PPT (MLI) powinny być stosowane w podobny sposób? Hipotezą pozytywnie zweryfikowaną w ramach niniejszego opracowania jest to, że: im bardziej zbiegające się (koherentne) będzie stosowanie GAAR i PPT, tym mniej praktyk unikania opodatkowania i sporów wynikających z tego zjawiska będzie występować między podatnikami i organami podatkowymi. Istnieje jednak poważne zastrzeżenie: GAAR i PPT powinny być stosowane zgodnie z ogólną zasadą przeciwdziałania nadużyciom (general anti-abuse principle, GAAP) wynikającą z orzecznictwa Trybunału Sprawiedliwości Unii Europejskiej (TSUE), a nie zgodnie z PPT zaprojektowanym przez OECD. Tylko takie podejście do stosowania GAAR i PPT może zapewnić właściwą równowagę między interesami fiskalnymi różnych państw a swobodami gospodarczymi podatników. Konstatacja ta wynika z analizy treści i struktury GAAR i PPT, celów polityki podatkowej wyrażonych w preambułach do MLI i ATAD, orzecznictwa Trybunału Sprawiedliwości Unii Europejskiej (TSUE), Komentarza OECD do Modelu Konwencji OECD oraz literatury.

The author describes several social and peace-making initiatives which were undertaken in the last decades by the Catholic organizations active within the diocese of Mendi in Papua New Guinea. The country gained independence in 1975, but remained culturally diversified. The basic identity for most of the citizens is still related to the tribal level. Political conflicts, corruption, abuse of alcohol and narcotics resulted in the past decades in several outbursts of violence among tribes of the Southern Highlands Province. Since the central government was unable to answer this challenge, the Catholic organizations of the Mendi diocese became very much involved in the peace-making process and other social initiatives. Activities of two Catholic organizations are described in more detail, namely the Diocesan Development Secretariat and the Justice and Peace Group, which have succeeded in mediations among several tribes. ; The author describes several social and peace-making initiatives which were undertaken in the last decades by the Catholic organizations active within the diocese of Mendi in Papua New Guinea. The country gained independence in 1975, but remained culturally diversified. The basic identity for most of the citizens is still related to the tribal level. Political conflicts, corruption, abuse of alcohol and narcotics resulted in the past decades in several outbursts of violence among tribes of the Southern Highlands Province. Since the central government was unable to answer this challenge, the Catholic organizations of the Mendi diocese became very much involved in the peace-making process and other social initiatives. Activities of two Catholic organizations are described in more detail, namely the Diocesan Development Secretariat and the Justice and Peace Group, which have succeeded in mediations among several tribes.

Personality traits and the preference for metal music – preliminary meta-analysis of previous researches

The article presents the relations between personality traits and preference for metal music in view of previous psychological research. First reports concerning the influence of personality traits on music preferences appeared in the middle of the 20th century (Cattel & Anderson 1953). Social stereotypes relating to heavy metal fans have had an impact on formulation of research hypotheses according to which this group is characterised by antisocial behaviour, suicidal tendencies, depressive moods, substance and alcohol abuse, school problems and dysfunctional families. However, past researches have demonstrated a predictive value of different traits, such as openness to experience, risk-taking, extraversion and sensation seeking.

In 2012 and 2013 the European Court of Human Rights announced two verdicts, dealing with important cases in Ukraine. They both concerned the leading Ukrainian politicians, that is Yuliya Tymoshenko and Yuriy Lutsenko. Y. Tymoshenko is the leader of the Batkivshchyna political party and of Yulia Tymoshenko's Bloc. From 18 December 2007 to 3 March 2010, she held the position of Prime Minister of Ukraine. Y. Lutsenko, during the period from 18 December 2007 to 29 January 2010 was Minister of the Interior and the leader of the opposition party Narodna Samooborona. They were accused of abuse of power during their terms in office. The circumstances of the two cases are similar. Both applicants argued that their arrest and detention had been politically motivated and unlawful. In light of the cooperation between Ukraine and the EU, as well as the advancement as a democratic state, these judgements are very important. Significantly, the local and international observers concluded that their conviction was an element of political play. The Court ruled that the Ukrainian authorities violated the article 5 of the European Convention of Human Rights.

This article analyzes the most important political, social, ethical problems of modern society – lies in the media, "fake news" as an indicator of the degradation of the media, civil society institutions, and the authorities. The article analyzes the information processes of modern society, states the influence of fake news on political processes. The article reveals the importance of the political culture of society and the negative perception of fake news. This phenomenon is considered in the context of the informational picture of the world, the need of the authorities to abuse the institution of journalism as an agent of influence and manipulation of public opinion. The study notes the role of the linguistic factor in the implementation of the functions of manipulating society, reducing the level of citizens' trust in the state. The article attempts to reveal the role of social networks in promoting fake news. On the example of the secondary interpretation of the results of a sociological survey in the United States, the negative perception of fake news by society is revealed. The survey results indicate the growth of inequality and prejudice in society. The article concludes about the social turbulence of the processes of modern society.

Polska Ludowa, published since April 1, 1945 in Poznañ, was among the most important periodicals of the Polish People's Party (PSL), presided over by Stanis³aw Miko³ajczyk. The periodical consistently tried to present an image of reality that diverged from the model followed by the press coverage of other political parties, therefore it suffered from large scale censorship. The Regional Authority for the Control of Press, Publications and Performances did not permit the publication of news that could disturb the image of political life created by government propaganda. Therefore, articles prepared in the periodical from Wielkopolska were systematically purged of any references to the high social support enjoyed by the PSL or the party being discriminated against by state institutions. All releases describing cases of political terrorism were also blocked. All mentions of the Polish Workers' Party (PPR) and its representatives in state authorities were particularly investigated. Censors would delete expressions that evidenced the privileged status of this party or its methods of political competition that defied the principles of democracy. This is indicated by the numerous steps censors took in the periods running up to parliamentary elections. Censors made frequent interventions in articles on social and economic topics as well. Significant restrictions also concerned articles discussing living conditions, security and economic crimes and abuses. The issues of international relations were touched on by Polska Ludowa to a smaller extent, which made censors pay particular attention to articles concerning the Soviet Union. ; Polska Ludowa, published since April 1, 1945 in Poznañ, was among the most important periodicals of the Polish People's Party (PSL), presided over by Stanis³aw Miko³ajczyk. The periodical consistently tried to present an image of reality that diverged from the model followed by the press coverage of other political parties, therefore it suffered from large scale censorship. The Regional Authority for the Control of Press, Publications and Performances did not permit the publication of news that could disturb the image of political life created by government propaganda. Therefore, articles prepared in the periodical from Wielkopolska were systematically purged of any references to the high social support enjoyed by the PSL or the party being discriminated against by state institutions. All releases describing cases of political terrorism were also blocked. All mentions of the Polish Workers' Party (PPR) and its representatives in state authorities were particularly investigated. Censors would delete expressions that evidenced the privileged status of this party or its methods of political competition that defied the principles of democracy. This is indicated by the numerous steps censors took in the periods running up to parliamentary elections. Censors made frequent interventions in articles on social and economic topics as well. Significant restrictions also concerned articles discussing living conditions, security and economic crimes and abuses. The issues of international relations were touched on by Polska Ludowa to a smaller extent, which made censors pay particular attention to articles concerning the Soviet Union.

Most of the previous revolutions in the post-Soviet sphere were concentrated around two dimensions: reluctance to challenge abuses of power and the will to redirect the external trajectory. The Armenian Velvet Revolution marked the change of the axiology of revolution. Civil disobedience was only focused on the corrupt political system based on clientelism and patronage. It was not addressing any issues related to the international situation. In statements, activists avoided references to foreign policy and change of geopolitical direction. The purpose of the paper is to identify convergent and separate features characterizing the Velvet Revolution in comparison with breakthroughs classified as revolutions in the post-Soviet space after 1989. The research question is how the Armenian Velvet Revolution's features stand out from previous revolutionary changes of power in the post-Soviet space, and to what extent they are convergent. The theoretical framework is based on multi-dimensional academic reflection on the factors characterizing particular revolutionary waves in post-Soviet space. Using comparatively the rich achievements of study on the Autumn of Nations, Color Revolutions, and Ukrainian Revolution of Dignity, this essay aims to inscribe the unique and modular factors characterizing the Armenian Velvet Revolution into a broader spectrum of theoretical and practical considerations on political breakthroughs in post-Soviet space.

Political corruption is a multidimensional phenomenon, concerning political authorities at all possible levels. It is defined as the abuse of power by political entities in order to obtain personal benefits in the form of greater power or wealth. It shows that the subject of political corruption is not only material benefits but also the mechanisms of increasing the influence or special treatment. The character of political corruption results in the public interest in it, enhanced by the public character of the individuals it refers to. It is also influenced by the processual character of the phenomenon itself, but first of all by the specific attractive nature of corruption in social awareness. The article presents the findings of research concerning opinions on political corruption. Its goal is to study the relationships between the respondents' opinions on political authorities' honesty and the determinants of corrupt phenomena. The main research question is: Is there any relationship between the person's opinion on political authorities' honesty and the person's perception of political corruption? The hypothesis related to the question assumes there is a connection between the perception of political authorities' honesty and the evaluation of components of political corruption. The research is part of a research project carried out by the IPSO ORDO Academic Foundation on the perception of the corruption phenomenon in the public domain.

The Shedding of Light on the Current Debate: Pierre-Joseph Proudhon and his Criticism of Representative Democracy In 1848, Pierre-Joseph Proudhon (1809–1865) refused to yield to the enthusiasm of the Republican Camp about universal suffrage and the link established between political and social reforms. In his first book published after the Revolution of February (La solution du probléme social), he questioned the legitimacy of the republican conception of representation. But if the short history of the Second Republic soon confirmed his fears about the abuses inherent in representation, his criticism of universal suffrage sounds still useful when we want to apprehend the present day debate devoted to direct democracy. In any presidential system, the time of elections becomes the moment when a nation looks at themselves. In France, as in many other western countries, the elections bring substantial debates about the democracy. In 2007, the calls for direct democracy made up a central point of political debates and were related to a long time defiance to the representative system. They strangely echoed the debates that took place in the Second Republic after the deputies' betrayal of the electoral law of May 31, 1850. In the article we show how Proudhon's political thought can help us think about direct democracy.

Publikacja recenzowana / Peer-reviewed publication ; Liczba nielegalnych imigrantów napływających do Unii Europejskiej od kilku lat gwałtownie wzrasta. Stanowiska państw członkowskich UE, podobnie jak ich polityka dotycząca akceptowania (lub nie) napływu nielegalnych imigrantów znacznie się różnią. Podstawowe wartości Unii Europejskiej: pokój, demokracja, prawa człowieka, tolerancja i solidarność, wydają się zagrożone. Niektóre państwa UE podają w wątpliwość pozytywne czynniki związane z napływem imigrantów z powodu tego, iż nie przestrzegają oni podstawowych praw obywateli Unii Europejskiej. Są to nie tylko kwestie związane z bezpieczeństwem. Celem niniejszego artykułu jest ukazanie wyzwań stojących przed instytucjami unijnymi, które muszą podjąć odpowiednie kroki w celu przezwyciężenia kryzysu migracyjnego, i związanych z tym możliwych przyszłych scenariuszy rozwoju projektu europejskiego. ; The illegal immigration fl ows towards European Union are rapidly growing up over the past few years. The Member States' opinions and policies diff er a lot in the matter of acceptance or not the refuges and illegal immigrants. The basic European values: peace, democracy, human rights, tolerance and solidarity seem to be imperilled. Some Member States are questioning positive assets of the immigrants infl ow because of the fact that the newcomers abuse the fundamental rights of the EU citizens. There are not only the security threats. The paper will address the challenges between European institutions' actions to solve the immigration crisis and the possible future scenarios of the integration process.

Polska Ludowa, published since April 1, 1945 in Poznañ, was among the most important periodicals of the Polish People's Party (PSL), presided over by Stanis³aw Miko³ajczyk. The periodical consistently tried to present an image of reality that diverged from the model followed by the press coverage of other political parties, therefore it suffered from large scale censorship. The Regional Authority for the Control of Press, Publications and Performances did not permit the publication of news that could disturb the image of political life created by government propaganda. Therefore, articles prepared in the periodical from Wielkopolska were systematically purged of any references to the high social support enjoyed by the PSL or the party being discriminated against by state institutions. All releases describing cases of political terrorism were also blocked. All mentions of the Polish Workers' Party (PPR) and its representatives in state authorities were particularly investigated. Censors would delete expressions that evidenced the privileged status of this party or its methods of political competition that defied the principles of democracy. This is indicated by the numerous steps censors took in the periods running up to parliamentary elections. Censors made frequent interventions in articles on social and economic topics as well. Significant restrictions also concerned articles discussing living conditions, security and economic crimes and abuses. The issues of international relations were touched on by Polska Ludowa to a smaller extent, which made censors pay particular attention to articles concerning the Soviet Union.