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Bialystok Legal Studies

Volume 29 (2024): Number 1

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The Inflation Reduction Act as an Element of Shaping the US Grand Strategy and the UN Strategy of Global Goals

Robert Lizak, Sebastian Skuza

11-26
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EU Regulation of the Crypto-Assets Market

Ladislav Hrabčák, Miroslav Štrkolec

27-45
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Challenges Posed to the EU Financial Market by the Implementation of the Concept of Sustainable Financing

Magdalena Fedorowicz, Anna Zalcewicz

47-59
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Independent Fiscal Institutions: Considerations in the Context of Current Challenges in Public Finance and Law

Patrycja Zawadzka

61-74
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Tax Instalment Plans: A Legal Instrument of Financial Sustainability in a Crisis

Tereza Svobodová

75-90
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Environmental Taxation and the Circular Economy: What Are the Prospects in the European Context?

Salvatore Antonello Parente

91-112
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The Legal Construction of and Legislative Issues Concerning Tourist Taxes: A Comparative Law Case Study

Bogumil Pahl, Mariusz Popławski, Michal Radvan, Anna Vartašová

113-128
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A Candle in the Wind? The Tax Autonomy of Hungarian Municipalities in Light of the Coronavirus Pandemic

Ádám Pál

129-146
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Municipal Tax Policy in State Emergencies

Rafał Dowgier, Artur Olechno, Sabina Grabowska

147-160
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The Application of the Public Order Clause on the Financial Market as One of the Elements for Building Sustainable Finance in a Comparative Perspective

Michał Mariański

161-173
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Institutional Financial Consumer Protection in Czech Republic and Poland: Differences, Strengths, Weaknesses, and Challenges

Damian Cyman, Michal Janovec

175-187
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Central Bank Digital Currency as a New Form of Money

Tomasz Nieborak

189-203
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Towards the Greening of Banking: A Comparison of the Polish and Czech Financial Markets

Anna Jurkowska-Zeidler, Johan Schweigl

205-218
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The EU’s Emergency Intervention against High Energy Prices: Implications for the Visegrad Group Countries

Tomáš Šipoš, Marie Karfíková

219-232
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State Special Funds in Poland and Uzbekistan: A Comparative Legal Analysis

Edvardas Juchnevicius, Kambariddin Mekhmonov, Małgorzata Stwoł

233-244
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Constitutional and Legal Regulations on Financial Security and the Security of the Financial Interest of the State in Regard to the Challenges of the 21st Century

Elżbieta Feret

245-254
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Suspendium ad Kalendas Graecas? The Problem of the Constitutionality of Suspending the Statute of Limitations for Fiscal Offences during the State of the Epidemic or the State of the Epidemic Threat as the Example of Broadly Understood ‘Fiscal Repression’ of the State against the Individual

Wojciech Białogłowski, Dominika Łukawska-Białogłowska, Bogusław Przywora

255-267
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Burden of Proof or the Principle of Cooperation in Granting Tax Relief? Commentary on the Judgment of the Supreme Administrative Court of the Republic of Poland of 14 September 2022, III FSK 538/22

Leonard Etel, Petr Mrkývka

271-277
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