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pro vyhledávání: '"Kamil Jonski"'
Autor:
Kamil Joński, Wojciech Rogowski
Publikováno v:
Ruch Prawniczy, Ekonomiczny i Socjologiczny, Vol 85, Iss 3 (2023)
‘Legitimacy’, ‘reputation’ or ‘institutional trust’ inspired by judicial institutions constitutes an important aspect of the rule of law. Consequently, scholars developed survey-based methods to quantify ‘legitimacy’ as understood in
Externí odkaz:
https://doaj.org/article/34316a82bab946978f77506f0e969aa7
Autor:
Dominik Gajewski, Kamil Joński
Publikováno v:
Financial Law Review, Vol 2022, Iss 4, Pp 33-41 (2022)
The goal of this paper is to empirically examine the role of Regulatory Impact Assessments (RIAs) accompanying draft laws submitted by the Council of the Ministers as an input in purpose-oriented interpretation of tax law, carried out by Polish Admin
Externí odkaz:
https://doaj.org/article/308a7a691c02487b907b016ffc5f5b2f
Autor:
Kamil Jonski, Daniel Mankowski
Publikováno v:
International Journal for Court Administration, Vol 6, Iss 2, Pp 53-72 (2014)
This paper revisits ‘exogenous productivity of judges’ hypothesis, laid down in numerous Law & Economics studies based on ‘production function’ approach. It states that judges confronted with growing caseload pressure, adjust their productivi
Externí odkaz:
https://doaj.org/article/7b3df86bf0104f8195541128385af2ca
Autor:
Kamil Jonski, Wojciech Rogowski
Publikováno v:
European Journal of Risk Regulation. 14:65-77
The COVID-19 pandemic transformed our understanding of the state’s role during a public health crisis and introduced an array of unprecedented policy tools: ever-stricter travel restrictions, lockdowns and closures of whole branches of the economy.
Autor:
Kamil Jonski, Dominik J. Gajewski
Publikováno v:
EC Tax Review. 31:124-130
The value added tax (VAT) remains a primary source of budget revenues across Europe. Consequently, compliance with it became critical for the fiscal security of Member States. Consequently, the issue of VAT compliance received EU level attention, and
Autor:
Kamil Jonski, Wojciech Rogowski
Publikováno v:
The Journal of Legislative Studies. :1-24
Autor:
Kamil Jonski, Dominik J. Gajewski
Publikováno v:
Doradztwo Podatkowe - Biuletyn Instytutu Studiów Podatkowych. 8:4-10
Celem niniejszego artykułu jest dokonanie syntetycznego, wspartego analizą danych statystycznych, przeglądu kluczowych zagadnień związanych z obciążeniem sądów administracyjnych sprawami dotyczącymi PIT oraz ich rozpoznawaniem. Zgromadzone
Autor:
Kamil Jonski, Dominik J. Gajewski
Publikováno v:
Intertax. 48:1012-1019
The issues of tax compliance and efficiency of tax administrations have gained widespread attention among scholars and policymakers in the aftermath of the global financial crisis. One of the prominent examples of tax compliance crises in Europe was
Autor:
Kamil Jonski
Publikováno v:
International Journal of Human Rights and Constitutional Studies. 9:381
Autor:
Kamil Jonski, Wojciech F. Rogowski
Publikováno v:
International Journal for Court Administration. 11:3
This paper examines changes that occurred in the Polish lawmaking process associated with primary legislation (laws and amendments) affecting the court system. It uses the database of 126 laws adopted in the 1991–2019 timeframe (Ist to VIIIth term)