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Historia i Polityka最新文献

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Internationalization of Countering Dishonest Tax Practices 反不诚实税务行为的国际化
Historia i Polityka Pub Date : 2022-12-07 DOI: 10.12775/hip.2022.030
Tomasz Matras
{"title":"Internationalization of Countering Dishonest Tax Practices","authors":"Tomasz Matras","doi":"10.12775/hip.2022.030","DOIUrl":"https://doi.org/10.12775/hip.2022.030","url":null,"abstract":"According to the estimates from 2013, 8 per cent of the global capital was located in the so-called ‘offshore zones’, or jurisdictions used for tax optimization, which was $7.6 trillion at the time. Locating funds in tax havens resulted in a reduction of revenue in the relevant jurisdictions of between $500 billion and $600 billion per year. International community has recognized the need to adopt international regulations to counteract the erosion of the tax base. For this purpose, the Common Reporting Standard (CRS) was adopted in 2014. The main idea behind implemented changes was to have an effective exchange of financial information between national tax authorities. This article provides information on the reasons for the adoption of the standard in 2014 and the practice of financial information exchange after 2017. Additionally, data on the effectiveness of exchange of information and critical analysis of some aspects of the functioning of the CRS were presented. The assumptions of the article are presented in terms of internationalization, given the fact that counteracting dishonest taxpayers has shifted from the national to the international level in recent years.","PeriodicalId":32494,"journal":{"name":"Historia i Polityka","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44839665","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
Does the “Generation of Freedom” Really Exist? Evidence from Qualitative Research among Polish and Ukrainian Students “自由的一代”真的存在吗?来自波兰和乌克兰学生的定性研究证据
Historia i Polityka Pub Date : 2022-12-07 DOI: 10.12775/hip.2022.028
Radosław Marzęcki
{"title":"Does the “Generation of Freedom” Really Exist? Evidence from Qualitative Research among Polish and Ukrainian Students","authors":"Radosław Marzęcki","doi":"10.12775/hip.2022.028","DOIUrl":"https://doi.org/10.12775/hip.2022.028","url":null,"abstract":"Thirty years after the onset of democratisation in Central and Eastern Europe, the first generations of post-communist societies have been raised, educated and become professionally active. Objectively, they are a specific group of people whose primary and secondary socialisation occurred during a period that differed profoundly from that of their parents and older acquaintances. The article presents the results of a qualitative study conducted among Polish and Ukrainian students to diagnose their subjective generational self-identifications. The aim of the study was to determine whether and how young people in both countries perceive themselves and their social environment, and whether they identify themselves in terms of a unique generation.","PeriodicalId":32494,"journal":{"name":"Historia i Polityka","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42580994","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
Potencjał poznawczy łączonej teorii polityki i teorii prawa. Garść argumentów na rzecz ściślejszej współpracy politologów (teoretyków polityki) i prawników (teoretyków prawa) oraz tworzenia wspólnego programu naukowego 政治理论与法律理论相结合的认知潜能。关于政治学家（政治理论家）和律师（法律理论家）之间更密切合作以及创建联合科学计划的一些论点
Historia i Polityka Pub Date : 2022-12-07 DOI: 10.12775/hip.2022.019
Piotr Obacz
{"title":"Potencjał poznawczy łączonej teorii polityki i teorii prawa. Garść argumentów na rzecz ściślejszej współpracy politologów (teoretyków polityki) i prawników (teoretyków prawa) oraz tworzenia wspólnego programu naukowego","authors":"Piotr Obacz","doi":"10.12775/hip.2022.019","DOIUrl":"https://doi.org/10.12775/hip.2022.019","url":null,"abstract":"Celami artykułu są: nakreślenie perspektyw wspólnych badań naukowych teoretyków polityki i teorii prawa, przedstawienie tez i postulatów na rzecz ściślejszej współpracy tych dwóch grup uczonych, a także zainicjowanie debaty środowiska politologiczno-prawniczego w tym zakresie. Opracowanie stanowi klarowną odpowiedź na pytanie: teoria polityki i teoria prawa – razem czy osobno? Problem wyrażony w tym pytaniu jest doniosły i domaga się szerokiej dyskusji przedstawicieli obu subdyscyplin naukowych. Rozległe tradycje wspólnej refleksji teoretycznej z jednej strony i wyzwania współczesności z drugiej dostarczają wielu argumentów za wznowieniem kooperacji badawczej.","PeriodicalId":32494,"journal":{"name":"Historia i Polityka","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41866492","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
The Attitude of New Political Parties in Poland towards Religion and the Catholic Church Based on the Example of Left-Wing Parties 波兰新政党对宗教和天主教的态度——以左翼政党为例
Historia i Polityka Pub Date : 2022-12-07 DOI: 10.12775/hip.2022.032
Ewelina Kancik-Kołtun, Michał Wallner, Marta Michalczuk-Wlizło
{"title":"The Attitude of New Political Parties in Poland towards Religion and the Catholic Church Based on the Example of Left-Wing Parties","authors":"Ewelina Kancik-Kołtun, Michał Wallner, Marta Michalczuk-Wlizło","doi":"10.12775/hip.2022.032","DOIUrl":"https://doi.org/10.12775/hip.2022.032","url":null,"abstract":"In recent years, the issue of the relationships between the state and the Catholic Church has been increasingly present in public discourse in Poland. New political parties have become embroiled in the debate, taking diverse stances. The paper discusses the attitude of new political parties in Poland towards religion and the Catholic Church, using three groupings as examples: the Palikot Movement [Ruch Palikota], Robert Biedroń’s Spring [Wiosna Roberta Biedronia] and the Together Party [Partia Razem]. The authors, using content analysis as the research method, reviewed the party policies and media statements made by politicians on the topic. The aim of the article is to investigate the positions taken by selected political parties towards religion and the Catholic Church and to verify the hypothesis that the new left-wing parties advocate a strict separation of church and state.","PeriodicalId":32494,"journal":{"name":"Historia i Polityka","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49169014","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
Power of the State: A Theoretical Approach 国家权力:一种理论途径
Historia i Polityka Pub Date : 2022-12-07 DOI: 10.12775/hip.2022.031
R. Łoś
{"title":"Power of the State: A Theoretical Approach","authors":"R. Łoś","doi":"10.12775/hip.2022.031","DOIUrl":"https://doi.org/10.12775/hip.2022.031","url":null,"abstract":"Power is a fundamental category in the field of political and security sciences. It occupies a key position in practically every theory of international relations. Some of the categories that describe power can be defined using similar terms, although there are also those that define similar categories in a completely different manner. This is what happens when you find similar definitions for terms such as ‘power, ‘strength’, ‘authority’, or ‘influence’. Identifying the factors that make up a state’s power is no less problematic. Even if some elements of power seem to be unchanged (military or economic factors) and important for all currents of the theory of international relations, the differences in their rank may be significant and crucial for understanding the differences between particular theoretical approaches. The aim of the article is to show both the fixed elements of individual theories (primarily realistic and liberal, but also radicalism and postmodernism) as well as the differences in defining the power of their individual representatives.","PeriodicalId":32494,"journal":{"name":"Historia i Polityka","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46247654","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
Democratic Backsliding in Poland: The Importance of the Values of Liberal Democracy and the Rule of Law in Polish-American Relations 波兰的民主倒退:自由民主价值观和法治在波美关系中的重要性
Historia i Polityka Pub Date : 2022-12-07 DOI: 10.12775/hip.2022.033
Łukasz Jureńczyk
{"title":"Democratic Backsliding in Poland: The Importance of the Values of Liberal Democracy and the Rule of Law in Polish-American Relations","authors":"Łukasz Jureńczyk","doi":"10.12775/hip.2022.033","DOIUrl":"https://doi.org/10.12775/hip.2022.033","url":null,"abstract":": Reforms implemented in recent years by the Polish government of Law and Justice party are described as a manifestation of democratic backsliding. Changes in the judiciary and the media are seen as the main signs of departing from the basic values ​​of liberal democracy and the rule of law. They met with strong international criticism, mainly from the institutions of the European Union and Western European countries. These changes are also observed with concern in the United States, but so far the US reaction has been moderate. This was primarily due to the limited interest of President Donald Trump’s administration in promoting democracy. Later, this issue has been overshadowed by the destabilization of military security in the region. Anyway, the US reaction to the deviation of the Polish authorities from the principles of the democratic state of law must be decisive, but also constructive, based on dialogue, cooperation, clear criteria and a joint search for solutions. First of all, it must not violate the American security guarantees towards Poland.","PeriodicalId":32494,"journal":{"name":"Historia i Polityka","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49051120","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
The Issue of Poland’s Dependence on Natural Gas Supplies from the Russian Federation in the Political Thought of Piotr Naimski: Selected Problems 皮奥特尔·奈姆斯基政治思想中的波兰对俄罗斯天然气供应的依赖问题：若干问题
Historia i Polityka Pub Date : 2022-12-07 DOI: 10.12775/hip.2022.034
Michał Paszkowski
{"title":"The Issue of Poland’s Dependence on Natural Gas Supplies from the Russian Federation in the Political Thought of Piotr Naimski: Selected Problems","authors":"Michał Paszkowski","doi":"10.12775/hip.2022.034","DOIUrl":"https://doi.org/10.12775/hip.2022.034","url":null,"abstract":"The topic of the research was the political thought of Piotr Naimski in the field of reducing Poland’s dependence on natural gas supplies from the Russian Federation. The aim of the article was therefore to analyse Naimski’s views on the diversification of the sources and directions of natural gas supplies to Poland and to define the political concepts formulated by this politician. The article indicates Naimski’s views on increasing Poland’s energy security by realizing energy projects such as LNG terminal, Baltic Pipe gas pipeline, as well as activities aimed at counteracting the Russian Federation energy policy in Central Europe. Naimski was one of the staunchest opponents of the construction of Russian-German gas pipelines (Nord Stream and Nord Stream 2).","PeriodicalId":32494,"journal":{"name":"Historia i Polityka","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44885542","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
Wpływy polityczne w samorządach miejskich województwa kieleckiego w latach 1918–1939 1918-1939年基尔切省地方政府的政治影响
Historia i Polityka Pub Date : 2022-10-20 DOI: 10.12775/hip.2022.003
I. Ciosek
{"title":"Wpływy polityczne w samorządach miejskich województwa kieleckiego w latach 1918–1939","authors":"I. Ciosek","doi":"10.12775/hip.2022.003","DOIUrl":"https://doi.org/10.12775/hip.2022.003","url":null,"abstract":"Na układ sił politycznych w samorządach miast wydzielonych i niewydzielonych z powiatowych związków komunalnych (samorządowych) miała wpływ sytuacja polityczna, ale także kwestie narodowościowe związane z liczną mniejszością żydowską zamieszkującą miasta województwa kieleckiego w latach 1918–1939. Polacy obawiali się zdominowania rad miejskich przez przedstawicieli społeczności żydowskiej, dlatego często tworzyli sojusze polityczne, które łączyła narodowość, a nie program polityczny. Duży zakres kompetencji samorządów miejskich przy jednoczesnym braku środków komunalnych był powodem radykalizowania się społeczeństwa, co przekładało się na wybory polityczne. Należy również pamiętać o naciskach politycznych i manipulacjach ze strony władz państwowych po 1926 r., co miało wpływ na wypaczanie wyników wyborów samorządowych, szczególnie z perspektywy wyborów do rad miejskich w 1934 r.","PeriodicalId":32494,"journal":{"name":"Historia i Polityka","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44230750","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
Metodologiczne problemy związane z badaniem związków polityki z prawem
Historia i Polityka Pub Date : 2022-10-15 DOI: 10.12775/hip.2022.020
Z. Blok
{"title":"Metodologiczne problemy związane z badaniem związków polityki z prawem","authors":"Z. Blok","doi":"10.12775/hip.2022.020","DOIUrl":"https://doi.org/10.12775/hip.2022.020","url":null,"abstract":"Badania nad relacjami między polityką i prawem mają bogatą tradycję, cieszą się sporym zainteresowaniem i mają przed sobą znaczące perspektywy. Nie oznacza to jednak, że udało się przezwyciężyć wszystkie problemy o charakterze metodologicznym – a jest to warunek niezbędny do prowadzenia takich wspólnych badań politologiczno-prawniczych, które będą rzetelne i efektywne poznawczo. W artykule podjęto się rozważenia głównych wyzwań metodologicznych, które powinny zostać przezwyciężone, jeśli badania politologów i prawników mają stworzyć nową jakość badań społecznych. Autor wyraża przy tym sceptyczne stanowisko wobec możliwości integracji wiedzy w obliczu różnic przedmiotowych między prawem i polityką.","PeriodicalId":32494,"journal":{"name":"Historia i Polityka","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44798245","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
Ius cogens i soft law a bieżące cele polityczne uczestników relacji międzynarodowych – przykład badań mieszczących się we wspólnej przestrzeni teorii polityki i teorii prawa międzynarodowego
Historia i Polityka Pub Date : 2022-10-15 DOI: 10.12775/hip.2022.021
B. Kuźniak
{"title":"Ius cogens i soft law a bieżące cele polityczne uczestników relacji międzynarodowych – przykład badań mieszczących się we wspólnej przestrzeni teorii polityki i teorii prawa międzynarodowego","authors":"B. Kuźniak","doi":"10.12775/hip.2022.021","DOIUrl":"https://doi.org/10.12775/hip.2022.021","url":null,"abstract":"Znakomita większość norm składających się na prawo międzynarodowe publiczne to normy zwykłe (ius dispositivum), część jednak ma charakter szczególny, a owa specyfika lokuje je na dwóch przeciwstawnych biegunach tej specjalności prawa. Mowa o normach bezwzględnie obowiązujących (ius cogens), od których żadne odstępstwo nie jest dopuszczalne, oraz o normach prawnie niewiążących, czyli jedynie postulatywnych (soft law). Celem artykułu jest próba udzielenia odpowiedzi na pytanie, czy owe specyficzne normy prawa międzynarodowego publicznego, a zatem mające charakter ius cogens, a także normy o charakterze soft law mogą być wykorzystywane jako instrument realizacji bieżących celów politycznych uczestników stosunków międzynarodowych.","PeriodicalId":32494,"journal":{"name":"Historia i Polityka","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43868145","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
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