Wroclaw Review of Law Administration and Economics最新文献

What impacts the value of revenues from taxation of income of corporations? Evidence from European Union Member States 什么因素会影响公司的税收收入?来自欧洲联盟成员国的证据

Wroclaw Review of Law Administration and Economics Pub Date : 2022-12-01 DOI: 10.2478/wrlae-2022-0003

A. Karpowicz

{"title":"What impacts the value of revenues from taxation of income of corporations? Evidence from European Union Member States","authors":"A. Karpowicz","doi":"10.2478/wrlae-2022-0003","DOIUrl":"https://doi.org/10.2478/wrlae-2022-0003","url":null,"abstract":"Abstract Fiscal revenues from taxation of income of corporations are more volatile than those earned from any other mayor tax. COVID-19 and the war in Ukraine pose additional threats to government inflows from this source, especially jeopardizing several EU Member States and Eurozone countries struggling with piling public debts, but at the same time maintaining common monetary policy. Therefore, there is a need for better management of revenues from corporate income tax in periods going forward. The aim of this study is to explain the impact of the level of budget inflows from taxation of income of corporations. It turns out that countries are indeed able to influence revenues from this tax by shaping the statutory tax rates. However, most determinants cannot be influenced directly by governments – such as GDP, level of globalization, R&D expenditures, total employment, age dependency ratio, or public debt. Although some of these phenomena are out of control in the short term, states may consider affecting their levels through appropriate economic policy led in the long run. This study is performed for panel data encompassing 16 potential determinants of corporate income tax revenues for all EU Member States from 1995 to 2020, which is the longest period ever considered for such a set of countries that concurrently includes first aftermaths posed to the economy by COVID-19.","PeriodicalId":30439,"journal":{"name":"Wroclaw Review of Law Administration and Economics","volume":"2 1","pages":"30 - 53"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78940995","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Criminal Liability for Forgery of Print in Polish Legislation 波兰立法中关于伪造印刷品的刑事责任

Wroclaw Review of Law Administration and Economics Pub Date : 2022-12-01 DOI: 10.2478/wrlae-2022-0005

Olivia Rybak-Karkosz

引用次数: 0

Selected Economic and Social Aspects Resulting from Online Education at the Higher Level 高等网络教育带来的经济和社会方面的选择

Wroclaw Review of Law Administration and Economics Pub Date : 2022-12-01 DOI: 10.2478/wrlae-2022-0004

Anna Bartkowiak, A. Marciniuk

{"title":"Selected Economic and Social Aspects Resulting from Online Education at the Higher Level","authors":"Anna Bartkowiak, A. Marciniuk","doi":"10.2478/wrlae-2022-0004","DOIUrl":"https://doi.org/10.2478/wrlae-2022-0004","url":null,"abstract":"Abstract The COVID-19 epidemic undoubtedly affected methods and results of teaching, posed many challenges, and changed approaches to education. With the aim of verifying these changes in the context of distance learning in selected social, health, psychological and economic aspects, a survey was conducted among economics students in Poland. The article aims to present the results of this survey and to verify the main research hypotheses: that students put less work into distance education than in-class education during the semester; they were less active and focused; the economic benefits increased; and social relations deteriorated. Due to the type of variables studied, statistical methods such as parametric and non-parametric tests, descriptive statistics, correlations measures, and generalized multinomial linear models were used. From the survey analysis, it can be concluded that distance learning is more complicated, as it requires more work and an above-average commitment. During distance learning, students are reluctant to speak up and be active, but they can contact a teacher more easily. The negative effects of this learning are the increasing health and psychological problems and minimal social relations. A positive impact is an economic aspect in the form of saved time, funds, and the possibility of earning money. IT competencies were improved and the possibility of additional education and participating in many workshops increased. The research results show that most students prefer lectures online vs. classes and labs in person.","PeriodicalId":30439,"journal":{"name":"Wroclaw Review of Law Administration and Economics","volume":"24 1","pages":"54 - 76"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88579280","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Medical Liability for Allocation of Scarce Healthcare Resources in the COVID-19 Pandemic: the Italian scenario COVID-19大流行中稀缺医疗资源分配的医疗责任:意大利情景

Wroclaw Review of Law Administration and Economics Pub Date : 2022-12-01 DOI: 10.2478/wrlae-2022-0002

M. Foglia

引用次数: 0

When Science Races: the Standard of Care and Medical Negligence in the Times of Covid-19 当科学竞赛:Covid-19时代的护理标准和医疗疏忽

Wroclaw Review of Law Administration and Economics Pub Date : 2022-09-28 DOI: 10.2478/wrlae-2022-0001

M. Šolc

引用次数: 0

Legal Mechanisms for Adapting Contracts to Changing Economic Conditions in Professional Dealings 在专业交易中使合同适应不断变化的经济条件的法律机制

Wroclaw Review of Law Administration and Economics Pub Date : 2021-12-01 DOI: 10.2478/wrlae-2021-0017

Karolina Szarszoń

{"title":"Legal Mechanisms for Adapting Contracts to Changing Economic Conditions in Professional Dealings","authors":"Karolina Szarszoń","doi":"10.2478/wrlae-2021-0017","DOIUrl":"https://doi.org/10.2478/wrlae-2021-0017","url":null,"abstract":"Abstract In accordance with the principle of freedom of contract, expressed in Article 3531 of the Civil Code, the parties may shape the legal relationship at their own discretion, inter alia, by including valorisation clauses. Many years of market stabilisation, especially the low inflation rate, led to almost unreflective contracting in business. A number of contracts concluded in recent years do not contain any mechanisms that would allow a change of remuneration due to the change of economic conditions, including in particular, increase of prices. Currently, due to the unstable economic situation and constantly rising inflation, indexation clauses should be widely used to protect parties’ interests. This article focuses on such clauses and the options available to the contracting parties in the absence of incorporation of such reservations in contract. The first part of the article discusses the issue of the indexation clause itself, followed by the issue of protecting the parties from potential losses caused by uncertainty of trade. The following part of article will focus on the secondary action needed to mitigate losses caused by market instability and lack of prior inclusion of indexation clauses in the concluded contract.","PeriodicalId":30439,"journal":{"name":"Wroclaw Review of Law Administration and Economics","volume":"33 1","pages":"48 - 68"},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82729991","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Practical Methods of Implementation for the Indispensable Mechanism of GDPR Compliance GDPR合规不可或缺机制的实践实施方法

Wroclaw Review of Law Administration and Economics Pub Date : 2021-12-01 DOI: 10.2478/wrlae-2021-0013

Michał Bańka, Tomasz Soczyński, D. Wasiak

{"title":"Practical Methods of Implementation for the Indispensable Mechanism of GDPR Compliance","authors":"Michał Bańka, Tomasz Soczyński, D. Wasiak","doi":"10.2478/wrlae-2021-0013","DOIUrl":"https://doi.org/10.2478/wrlae-2021-0013","url":null,"abstract":"Abstract New quality that has been delivered by the provisions of General Data Protection Regulation (GDPR) (EU) 2016/679 is intended to secure a higher level of safety for personal data processing operations. The following elaboration was produced as an attempt to address the questions regarding practical methods of implementation for the indispensable mechanism of GDPR compliance. The guidelines contained in the article are supposed to be helpful in enhancing the safety level for processed personal data. Theoretical and legal studies over the status and functioning of the valid legislation with reference to the practical application of personal data processing procedures have been applied in the article. The main sources of knowledge included valid legal acts, opinions from Article 29 Working Party, technical norms as well as available general knowledge. The outcomes of the said studies indicated the complexity of the issue and established the necessity to continue further studies in practical implementation methods, such as the national and European mechanism of certification or sector codes of good practices.","PeriodicalId":30439,"journal":{"name":"Wroclaw Review of Law Administration and Economics","volume":"52 1","pages":"31 - 47"},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74992529","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Kosovo Specialist Chambers As A New Hybrid Court In The International Judicary 科索沃专家分庭作为国际司法中一个新的混合法庭

Wroclaw Review of Law Administration and Economics Pub Date : 2021-12-01 DOI: 10.2478/wrlae-2021-0016

Sonia Stefańska

引用次数: 0

Surveillance, Whistleblowing or Ignorance of the GDPR? 监控、举报还是对GDPR的无知?

Wroclaw Review of Law Administration and Economics Pub Date : 2021-12-01 DOI: 10.2478/wrlae-2021-0015

D. Wasiak, Jerzy Narolski, Tomasz Soczyński

引用次数: 0

Comments on Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the Protection of Persons Who Report Breaches of Union Law 对欧洲议会和理事会2019年10月23日关于保护举报违反联盟法的人的指令(EU) 2019/1937的评论

Wroclaw Review of Law Administration and Economics Pub Date : 2021-12-01 DOI: 10.2478/wrlae-2021-0014

Jorgete Vitorino Clarindo dos Santos, Tania Nemer

{"title":"Comments on Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the Protection of Persons Who Report Breaches of Union Law","authors":"Jorgete Vitorino Clarindo dos Santos, Tania Nemer","doi":"10.2478/wrlae-2021-0014","DOIUrl":"https://doi.org/10.2478/wrlae-2021-0014","url":null,"abstract":"Abstract Without some of the important information brought into light by whistleblowers, many current scandals would not have occurred. It is undeniable that whistleblowing brought into the public domain can insert a previously unforeseen and incorrigible milestone in the biography of whistleblowers, which can lead to financial loss, loss of work, affect private life, and even health. Even in situations where the whistleblower acts in good faith, he runs the risk of being publicly judged and having his reputation tarnished by lack of protection. Reporting persons may even be driven to complete isolation or pay with their lives or that of their families. In view of this, the European Union has foreseen in a new directive a better protection for whistleblowers, through the implementation of a trilateral whistleblower system. The main new feature of the European Whistleblower Protection Directive is the obligation to establish internal whistleblower channels for legal entities in the public and private sectors with at least 50 or more employees. In the public sector, Member States may exempt cities with fewer than 10,000 inhabitants or fewer than 50 employees working in the public body from the obligation to establish whistleblowing channels. If the report to the company or public body is not successful, the whistleblower may report to the press. European legislators have until December 2021 to transpose the provisions of this directive into national whistleblower protection regulations.","PeriodicalId":30439,"journal":{"name":"Wroclaw Review of Law Administration and Economics","volume":"38 1","pages":"1 - 30"},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85209488","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 23