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Fiscal Rules and Fiscal Illusions – The Experience of Poland
Financial Law Review, 2021 The aim of this article is to provide the synthetic presentation of over twenty years of Poland’s experience in establishing and obeying the system of fiscal rules.
Przemysław Panfil
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Banking law as the complex branch of legislation [PDF]
SHS Web of Conferences, 2021 The objective of the present research is the formation of the concept of teaching banking law as the interdisciplinary subject of the Master’s degree in Economics and Law in higher educational institutions.
Pastushenko Elena Nikolaevna +3 more
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Market Commentaries and Stock Prices in Poland: A Text Mining Approach
Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie, 2018 From a theoretical point of view, the scope and quality of available information determines the market efficiency and, thus, investors’ decisions. However, an excessive amount of information leads to information overload.
Paweł Oleksy, Marcin Czupryna
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Article 199a of the Tax Ordinance Act in Polish Legal Regime
Financial Law Review, 2021 The regulatory function of Article 199a [Tax Ordinance Act, hereinafter: T.O.] is to supplement tax authoritiescompetences deriving from other regulations of evidence proceeding to establish the facts.
Krzysztof R. Woźniak
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Semiotic Approach in Psycholinguistics
RUDN Journal of Language Studies, Semiotics and Semantics, 2023 The study is devoted to psycholinguistics as one of the angles of the study of consciousness. The relevance of the study is due to the fact that psycholinguistics has not yet succeeded in constructing a valid ontological picture defining the specific ...
Elena S. Nikitina
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Gendered laws and Women’s financial inclusion
World Development, 2023 This paper documents the relationship between legal gender equality and the use of financial services, using individual-level data from 148 developed and developing economies. The analysis, which combines data from the Global Findex and Women, Business and the Law databases, highlights the ...
Perrin, Caroline, Hyland, Marie
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Balkan Candidate Countries Running for Fiscal Consolidation: Legal Frameworks vs. Economic Results
Comparative Economic Research, 2019 The subject of this paper is four Balkan countries (Albania, Serbia, Macedonia, and Montenegro) that are determined to join the European Union. More particularly, it looks at their work towards accomplishing the political, legal and economic requirements
Aleksandra Maksimovska Stojkova +2 more
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Harmonizing potential of equity-based crowdfunding regulation
Bratislava Law Review, 2017 Equity-based crowdfunding shows promising potential for funding the micro, small and medium sized enterprises. So far, only several countries have adopted a specific regulation of crowdfunding, while there is no crowdfunding-specific regulation ...
Ján Mazur
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Beneficial Owner Central Registry as a Tool to Fight Money Laundering and Terrorist Financing
Financial Law Review, 2021 This article deals with the effect of the central registry of beneficial owners in terms of money laundering and terrorist financing.
Yana Daudrikh
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Local Taxes and Fees in the Slovak Republic in the Context of the European Charter of Local Self-Government [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2018 The European Charter for Local Self-Government is one of the most important international documents concerning the status and functioning of local self-government. This document was opened for signature as a convention by the member states of the Council
Soňa Kubincová
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