{"title":"The State as a Financial Market Participant","authors":"Przemysław Panfil","doi":"10.26881/gsp.2024.1.02","DOIUrl":"https://doi.org/10.26881/gsp.2024.1.02","url":null,"abstract":"High levels of public debt and chronic budget deficits force states to be constantly present on the financial market. This leads to the slow transformation from tax states into debt states. The change in the financial operating model generates new risks, the essence of which the literature has yet to fully identify. Increasingly, states are beginning to resemble intergenerational financial institutions, allocating funds from future generations to those currently living. The aim of this article is to identify the risks to socio-economic sustainability posed by the critical dependence of the state on market-based financing of its borrowing needs. This is a first step in the search for a new security architecture that better serves the idea of sustainable finance.","PeriodicalId":508893,"journal":{"name":"Gdańskie Studia Prawnicze","volume":"25 47","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140240051","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}
{"title":"Presentation of Budgetary Balance as an Argument Justifying Granting Tax Payment Relief: Scope of Control of Discretionary Decisions by an Administrative Court","authors":"Kacper Kanka","doi":"10.26881/gsp.2024.1.11","DOIUrl":"https://doi.org/10.26881/gsp.2024.1.11","url":null,"abstract":"The author analyzes a ruling of the Voivodship Administrative Court in Lublin concerning the application of Article 67a of the Tax Ordinance. The judgment in question raises the issue of the extent to which an administrative court can review the actions of a tax authority when exercising administrative discretion. The author agrees with the court in Lublin that the authority’s decision in this regard should consider criteria that align with the recognized constitutional values in tax collection. In this regard, one hopes that the court’s ruling will be the prevailing line of jurisprudence that will significantly improve the taxpayer’s procedural position within the framework of the procedure for granting tax payment relief. Furthermore, the author examines the practical implications of arguments related to the preservation of budgetary balance for both the municipality (which applied for relief from the payment of a tax liability) and the State Treasury. In this respect, the author’s basic thesis is that the argument of the preservation of budgetary balance should be taken into account when reviewing the legality of the tax authority’s decision at hand. However, this cannot be an argument that once provided will exclude the possibility of granting of tax payment relief in every instance.","PeriodicalId":508893,"journal":{"name":"Gdańskie Studia Prawnicze","volume":"52 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140239609","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}
{"title":"Ku zrównoważeniu finansów publicznych ubezpieczeń emerytalnych","authors":"Tomasz Sowiński","doi":"10.26881/gsp.2024.1.04","DOIUrl":"https://doi.org/10.26881/gsp.2024.1.04","url":null,"abstract":"The following study is composed of an introduction, three main parts (historical, logical and statistical) and conclusions. This structure allows the author to explain why the issue of the financial sustainability of pension insurance is a matter of crucial importance for public finance. In most countries the systems of old-age benefits for citizens is based on the pay-as-you-go model of pension insurance from the nineteenth century. It is hard to explain why the scheme remains the core solution for the social security of citizens after they have reached retirement age. The management of resources is, as mentioned above, based on the pay-as-you-go scheme that was established over 130 years ago and is now viewed as archaic from an economic point of view. Any attempt to interfere with system solutions results in social dissatisfaction while creating further problems for public finances. At the same time, the failure to resolve these problems threatens to bankrupt pension insurance systems. In the worst-case scenario, it could actually result in the collapse of state budgets. These are the problems that inspired the author to conduct the study.","PeriodicalId":508893,"journal":{"name":"Gdańskie Studia Prawnicze","volume":"12 17","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140240822","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}
求助内容：
应助结果提醒方式：
京公网安备 11010802042870号
