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Bialystok Legal Studies

Volume 28 (2023): Number 2

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Tax Confidentiality as a Limitation in the Procedure for Public Control of the State of Public Finances

Katarzyna Tomaszewska

9-22
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New Technologies in the Control of Public Finances and Building Public Confidence in the State

Anna Zalcewicz

23-35
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Critical Remarks on the Statutory Model of Customs and Revenue Control

Andrzej Gorgol

37-53
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Tax Control and Customs and Fiscal Control in Cases Where a General Anti-Avoidance Rule May Apply

Andrzej Huchla

55-65
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The Impact of Abstract Control by the Constitutional Court on the Recovery of Property Tax Overpayments: Procedural Issues

Rafał Dowgier

67-80
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Control of Local Tax Payments: A Comparative Law Case Study

Mariusz Popławski, Gábor Hulkó, Tetiana Iefymenko, Bogumił Pahl

81-97
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Legal Instruments for Control of Expenditure from the EU Budget in the Light of EU and Polish Law

Magdalena K. Fedorowicz

99-113
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Controlling the Spending of EU Funds in Italian and Polish Law Against the Background of EU Regulations

Jacek Wantoch-Rekowski, Elisabetta Tatì

115-134
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Controlling Public Expenditure in the Light of Constitutional Standards in Poland and the Czech Republic: Selected Aspects

Damian Czudek, Michal Kozieł, Ewa Lotko, Marcin Tyniewicki

135-155
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Legal Instruments of Social Control in Swiss and Polish Self-Government: A Doctrinal and Legal Study

Joanna M. Salachna, Urszula K. Zawadzka-Pąk

157-173
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AI Enables the Control of Public Finances: US Federal Government Initiatives

Sebastian Skuza, Robert Lizak

175-195
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Control of Trading Gold in Investment Gold in the Republic of Poland: Conditions and Fundamental Dilemmas

Zbigniew Ofiarski

197-214
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Control of Public Finances in French Law: Selected Institutional Aspects

Michał Mariański

215-227
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Recurrent Property Tax Control in the Czech Republic

Michal Radvan, Tereza Svobodová

229-243
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Control of State Debt in the Czech Republic

Eva Tomášková

245-258
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