Vol 59, No 3 (2025)

In Search of a Rational Tax System (scientific editor Joanna Śmiechowicz)

Table of Contents

Title-Page and Table of Contents
 
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1-5

Articles

Tax Reliefs as Safeguards Against Excessive Taxation
Adam Adamczyk, Tomasz Wiśniewski
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7-21
The confluence of local property tax policy and central personal income tax policy
Monika Banaszewska, Michał Bernardelli, Paweł Felis, Marta Kluzek, Elżbieta Malinowska-Misiąg, Edyta Małecka-Ziembińska, Artur Walasik
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22-40
The Impact of Regional Transformation on Tax Revenue of Municipalities in the Silesian Voivodeship: An Attempt to Develop a Model
Jan Grzegorz Kaczmarzyk, Edyta Agnieszka Sygut
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41-55
Why Do Some Pay More? Determinants of Municipal Property Tax Rates in Poland
Sławomira Kańduła, Daniel Budzeń
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57-75
Should Tax Risk Be Identified Solely with the Private Sector? Tax Gap and Risk Management in Public Sector: The Case of Poland
Alina Monika Klonowska
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77-97
Obligation to Publish Information on the Implemented Tax Strategy and Tax Avoidance
Marta Kluzek
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99-113
A Family-Friendly Tax Policy in Poland and Italy: A Comparative Study
Katarzyna Lewkowicz-Grzegorczyk, Carla Lollio, Vittoria Scalise
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115-134
The Gambling Market and Its Taxation in Poland and Selected Countries
Edyta Małecka -Ziembińska, Marta Mularska
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135-152
Fiscal consolidation versus inflation in reducing public debt in OECD countries (1985-2023)
Anna Moździerz, Radosław Ślusarczyk
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153-170
Symptoms of populism in Polish tax policy
Katarzyna Maria Owsiak
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171-186