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Białostockie Studia Prawnicze

Tom 26 (2021): Zeszyt 4

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On Priority Research Problems in the Scope of Public Finance Control in Poland

Eugeniusz Ruśkowski

9-18
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On Evidence Preclusion in Tax and Control Procedures: a Comparative Legal Approach

Leonard Etel, Dariusz Strzelec

19-35
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The Contemporary Significance of the Principle of Proportionality in Tax Law

Artur Mudrecki

37-51
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Current Problems of Financial Law in Poland and in the Czech Republic Including Effects of the COVID-19 Pandemic

Marcin Tyniewicki, Michal Kozieł

53-71
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Rethinking the Indirect Taxation of Trust in the Reform of the Italian Tax System

Salvatore Antonello Parente

73-93
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The German-Polish Tax Problems of Cross-Border Workers in the COVID-19 Pandemic – When the Remedy is Worse than the Problem

Wojciech Morawski, Błażej Kuźniacki

95-110
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Electronic Signature of the Taxpayer in Times of COVID-19

Łukasz Goździaszek

111-120
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New Income Tax Reliefs for Donations Made by Taxpayers for Purposes Related to Combating the Effects of the COVID-19 Pandemic

Zbigniew Ofiarski

121-138
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Government Fund for Local Investments – Legal Aspects of Financial Support for Local Government Investment Projects during the COVID-19 Pandemic

Małgorzata Ofiarska

139-162
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Special Legal Solutions Introduced in Regard to the Relationship with COVID-19 Affecting Municipal Budgets – Selected Issues

Jadwiga Glumińska-Pawlic, Tomasz Gwóźdź

163-178
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Legal Instruments to Support Borrowers (Consumers and Entrepreneurs) in Connection with the COVID-19 Pandemic in Poland, and Vietnam

Edyta Rutkowska-Tomaszewska, Marta Stanisławska, Hien Thuc Trinh

179-212
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Proceedings in Tax Matters Before the Supreme Administrative Court during the COVID-19 Pandemic (2020 – July 2021)

Sławomir Presnarowicz

213-226
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