# bib

id: pgaf-5921
author: Koltay András; Könczöl Miklós; Lapsánszky András; Tussay Ákos
title: Editorial: Privacy and Governmental Transparency
date: 2022-01-10
pages: 2
extension: .pdf
mime: application/pdf
words: 800
sentence: 45
flesch: 50
cache: cache/pgaf-5921.pdf
txt: txt/pgaf-5921.txt
summary:
  Public Governance, Administration and Finances Law Review Vol. 6. No. 2. (2021) • 5–6 . On 7–8  June 2021, Pázmány Péter Catholic University’s Faculty of Law (Budapest, Hungary), the University of Stockholm’s Faculty of Law (Stockholm, Sweden), the University of Windsor’s Faculty of Law (Windsor, Canada), the University of Alabama’s School of Law (Tuscaloosa, USA), Université Paris Dauphine-PSL Research University (Paris, France), Emory University’s School of Law (Atlanta, USA), and the University of Louisville’s Louis D .


id: pgaf-5791
author: Koltay András; Könczöl Miklós; Lapsánszky András; Tussay Ákos
title: Editorial: Progress and Tradition
date: 2021-10-29
pages: 2
extension: .pdf
mime: application/pdf
words: 1008
sentence: 34
flesch: 42
cache: cache/pgaf-5791.pdf
txt: txt/pgaf-5791.txt
summary:
  Over the past six years, the journal’s Editorial Team was constantly facing with a  somewhat thorny issue, namely a  theoretical discussion of CEE problems might, in many cases, not be confined within the journal’s original and initial aims and scope . The work, which was initi- ated by PGAF LR’s two past editors, Gábor Hulkó and Tamás Kaiser, is now shared, under the watchful eye of founder Editor-in-Chief, András Lapsánszky, among three new editors: András Koltay, who is also the Rector of the University of Public Service, Miklós Könczöl, who is currently editor of two other prestigious Hungarian journals and Ákos Tussay, former secretary of the previous Editorial Team .


id: pgaf-5937
author: Berkes Lilla
date: 2022-01-10
pages: 3
extension: .pdf
mime: application/pdf
words: 1507
sentence: 73
flesch: 47
cache: cache/pgaf-5937.pdf
txt: txt/pgaf-5937.txt
title:
  Raphael Cohen-Almagor, Just, Reasonable Multiculturalism. Liberalism, Culture and Coercion. (Cambridge University Press, 2021)

summary:
  The existence of multicultural societies, and thus accommodating cultures that are different from the culture of the majority (or dominant culture), is a  contemporary reality . Solving problems on individual level is easier, because the general drawing of boundaries at the community level casts the shadow that it contradicts the belief in the values that underpin Western cultures, and Western cultures are not yet ready for a paradigm shift .


id: pgaf-5425
author: Frumarová Kateřina
date: 2016-06-30
pages: 6
extension: .pdf
mime: application/pdf
words: 1893
sentence: 76
flesch: 48
cache: cache/pgaf-5425.pdf
txt: txt/pgaf-5425.txt
title:
  The Right to Information: Whether or not to Publish Information on Salaries of Employees Paid from Public Funds

summary:
  However the Act on Free Access to Information states that there will be personal data provided on those individuals who receive public �nance (a so-called recipient of public funds), to this extent: name, surname, date of birth, municipality where the recipient has a permanent residence, amount, and purpose and terms of provided public funds. Besides control through public authorities, a direct control of management of public funds by the citizens is very important because each citizen should be informed of how public power manages public �nances.


id: pgaf-1215
author: Vybíral Roman
title: International Cooperation in the Fight against Tax Evasion
date: 2019-06-30
pages: 6
extension: .pdf
mime: application/pdf
words: 3119
sentence: 136
flesch: 43
cache: cache/pgaf-1215.pdf
txt: txt/pgaf-1215.txt
summary:
  Given the fact that for a  long period of time, the countries on the field of international tax law are not performing separately and that they cooperate firstly on the basis of legally binding exchange of information, and secondly on more or less unbinding cooperation in the area of sharing knowledge and practices that aim to improve the efficiency of the fight against tax evasion, as a  result, international organisations play a  key role in the area of fighting tax evasion, even though international organisations frequently produce solely unbinding and recommending measures and conclusions On the one hand, this article aims to identify areas within which the fight against tax evasion occurs .


id: pgaf-5424
author: Hulkó Gábor
title: Legal Remedies against State Funding Decisions in Slovakia
date: 2016-06-30
pages: 11
extension: .pdf
mime: application/pdf
words: 3854
sentence: 142
flesch: 39
cache: cache/pgaf-5424.pdf
txt: txt/pgaf-5424.txt
summary:
  �e law of special administration focuses on individual sectors of public administration. As for the theoretical basis, it is important to note that national tasks and functions provide a certain framework for special administration: the activity of authorities belonging to public administration is the route of carrying out state administration.


id: pgaf-1216
author: Kohajda Michael; Moravec Jiri
title: Judicial Review of Municipal Legislation on Hazard Games in the Czech Republic
date: 2019-06-30
pages: 8
extension: .pdf
mime: application/pdf
words: 4219
sentence: 139
flesch: 35
cache: cache/pgaf-1216.pdf
txt: txt/pgaf-1216.txt
summary:
  The existing interpretation of the authorities found a  difference between those types of gambling machines and asserted that the municipalities are (based on the express statu- tory authority of the Gambling Act) able to regulate just the slot machines . Quite the opposite, the Court found that the express statutory authority found in the Gambling Act can be used in local regulation on all types of gambling machines .


id: pgaf-5422
author: Radvan Michal ; Neckář Jan
title: Taxation of Professional Team Sport Athletes in the Czech Republic
date: 2016-06-30
pages: 10
extension: .pdf
mime: application/pdf
words: 3791
sentence: 160
flesch: 50
cache: cache/pgaf-5422.pdf
txt: txt/pgaf-5422.txt
summary:
  Our study is based on case law determined by the Czech Republic’s Supreme Administrative Court (hereinafter ‘Supreme Administrative Court’),2 which determined that it is necessary to tax the activities of team players as income from self-employment. In contrast, team players (such as hockey, football, basketball players, etc.) are in a relationship only with one subject: the club in which they perform their activity.


id: pgaf-5694
author: Karácsony András; Nagypál Szabolcs
title: The Rule of Law and the Extraordinary Situation
date: 2021-10-29
pages: 8
extension: .pdf
mime: application/pdf
words: 4555
sentence: 273
flesch: 58
cache: cache/pgaf-5694.pdf
txt: txt/pgaf-5694.txt
summary:
  This fundamental contradiction (dilemma) of special legal orders is well summarised in the study by Barnabás Kiss (Kiss, 2018). The fact that there is no uniform name for the different modes and types of special legal order in the European Union has made comparison between the various approaches applied in different European states considerably more difficult (Sándor, 2020b) .


id: pgaf-5736
author: Cohen-Almagor Raphael
title: Israel Facing COVID-19
date: 2021-10-29
pages: 11
extension: .pdf
mime: application/pdf
words: 4746
sentence: 333
flesch: 61
cache: cache/pgaf-5736.pdf
txt: txt/pgaf-5736.txt
summary:
  How is Israel Dealing with Coronavirus? Introduction Israel is a  country of 9 .3  million people and a  relatively small territory of 20,072  km2  (Israel Central Bureau of Statistics, 2021) .


id: pgaf-2011
author: Datinský Pavel
title: European Legal Regulation of Cryptocurrencies through the AML Scope
date: 2021-01-28
pages: 10
extension: .pdf
mime: application/pdf
words: 5327
sentence: 242
flesch: 43
cache: cache/pgaf-2011.pdf
txt: txt/pgaf-2011.txt
summary:
  It is a  question of the future whether technologies for dean- onymising cryptocurrency transactions, decentralised cryptocurrency exchanges, and similar means that serve cryptocurrency users and facilitate their illegal transactions, will be developed more effectively and faster . To some extent, the anonymity of cryptocur- rency users, who are almost entirely anonymous until the potential exchange of the crypto- currency for a legal currency, may be considered an advantage, as they are only one member of a  large, unspecified group of cryptocurrency users .


id: pgaf-1217
author: Sejkora Tomáš
title: Declaration of Tax Information in Constitutional Court Cases in the Czech Republic
date: 2019-06-30
pages: 13
extension: .pdf
mime: application/pdf
words: 6858
sentence: 297
flesch: 47
cache: cache/pgaf-1217.pdf
txt: txt/pgaf-1217.txt
summary:
  Based on the data collected by Czech tax authorities by the registered books of invoices returns, they should be capable to identify weak spots within the distribution chain and to reveal respective fraudsters committing VAT evasion because they enable matching of taxable transactions between suppliers and purchasers regulated by VAT legislation through the reported data to tax authorities .12 Back to the applicable regulation, the Act on VAT regulates this instrument by sections 101c to 101k . The Czech authorisation of the Ministry of Finance to create tax forms is vague .


id: pgaf-5794
author: Losavio Michael
date: 2021-11-30
pages: 14
extension: .pdf
mime: application/pdf
words: 5737
sentence: 333
flesch: 48
cache: cache/pgaf-5794.pdf
txt: txt/pgaf-5794.txt
title:
  Algorithms of Machines and Law:: Risks in Pattern Recognition, Machine Learning and Artificial Intelligence for Justice and Fairness

summary:
  The Letter to AMS called for boycott of police collaboration and called for the inclusion of learning outcomes in data science classes that cover the ethical, legal and social implications of AI systems (Aougab et al ., 2020) . Chalmers proposed the need for a “leakproof ” containment system for AI development that, at its most extreme, isolates AI systems until their full capabilities are known (Chalmers, 2010) .2


id: pgaf-5905
author: Varga Ádám
title: Local Self-Governments and the Vertical Division of Power
date: 2022-01-10
pages: 12
extension: .pdf
mime: application/pdf
words: 6755
sentence: 450
flesch: 60
cache: cache/pgaf-5905.pdf
txt: txt/pgaf-5905.txt
summary:
  It was only in the second half of the twentieth century that the neoliberal develop- ment of the state began to go back to Constant’s principle and the natural law origins of local self-government, and with it the classification of local self-government as a separate branch of state power . According to the view labelled conservative by Balázs, local self-governments performing executive branch functions have the character of being a  separate branch of power because of their autonomy while, according to the other view, in addition to executive functions, they also perform the territorial division of state power, and therefore they effectively func- tion as a separate branch of power .


id: pgaf-3385
author: Čejková Tereza
title: Tax Absence in Relation to Taxation of Digital Services
date: 2021-04-13
pages: 12
extension: .pdf
mime: application/pdf
words: 6797
sentence: 329
flesch: 53
cache: cache/pgaf-3385.pdf
txt: txt/pgaf-3385.txt
summary:
  Keywords: tax residency, digital tax, CCCTB 1. As follows from the above, for digital tax, the subordination of the liable entity and the obligation itself under the tax jurisdiction will be a major problem .


id: pgaf-5785
author: Hazafi Zoltán; Kovácsné Szekér Enikő
title: Introduction of the Personal Decision Support IT System in the Hungarian Public Service
date: 2022-01-10
pages: 16
extension: .pdf
mime: application/pdf
words: 6762
sentence: 376
flesch: 49
cache: cache/pgaf-5785.pdf
txt: txt/pgaf-5785.txt
summary:
  The main objectives of public service are serving the public interest, reducing social inequality, and granting access to public services at all levels of society . This was due to the removal of the regulatory constraints affecting the public sector headcount management, as a  result of which public service units became more independent and able to increase their headcount freely .


id: pgaf-5796
author: Weaver Russell
title: The Constitutional Implications of Drones, Facial Recognition Technology and CCTV
date: 2022-01-10
pages: 13
extension: .pdf
mime: application/pdf
words: 6844
sentence: 411
flesch: 58
cache: cache/pgaf-5796.pdf
txt: txt/pgaf-5796.txt
summary:
  The Katz Court disagreed with the government, and held that police use of the listening device to overhear Katz’s conversation constituted a  “search” within the meaning of the Fourth Amendment . Knotts had argued that police use of the beeper constituted a  “search” because the police obtained information from the beeper  –  in particular, the location of a  remote cabin where Knotts was manufacturing drugs  –  that they could not have easily obtained otherwise .


id: pgaf-2083
author: Jakab Radomír
title: The Influence of EU Law on Public Administration in New Member States
date: 2021-01-28
pages: 14
extension: .pdf
mime: application/pdf
words: 7697
sentence: 422
flesch: 46
cache: cache/pgaf-2083.pdf
txt: txt/pgaf-2083.txt
summary:
  Th e pa per analyses the influence of European Union law on the fundamental object of interest of administrative law within new member states – on public administration and its laws . The aim of this paper is to analyse how and to what extent European Union law has influenced the above mentioned branches, i .e .


id: pgaf-5750
author: Hoffman István; Balázs István
title: Administrative Law in the Time of Corona(virus):: Resilience and Trust-building
date: 2021-10-29
pages: 16
extension: .pdf
mime: application/pdf
words: 7205
sentence: 428
flesch: 50
cache: cache/pgaf-5750.pdf
txt: txt/pgaf-5750.txt
summary:
  These restrictive measures can be the special rules on the operation and opening hours of shops, travel, transport and freight restrictions, restriction on sale and consumption, special regulation on the public education (public education, vocational training and higher education, e .g . Keywords: Hungarian administrative law, administrative procedure, self-governance, administrative licenses and permission, Covid-19 pandemic, epidemic, state of danger 1


id: pgaf-1214
author: Románová Anna; Červená Karolína
date: 2019-06-30
pages: 18
extension: .pdf
mime: application/pdf
words: 7248
sentence: 331
flesch: 43
cache: cache/pgaf-1214.pdf
txt: txt/pgaf-1214.txt
title:
  Computerisation of Public Administration in Slovakia – Impact on (the Fiscal Position of ) Municipalities

summary:
  As Sopkuliak concludes, the smallest municipalities have a very high share of expenditures spent on general public services (connected to personal and technical running costs) per citizen as compared to larger municipalities and therefore consolidation of local self- governments should improve their ability to save their revenues and use them for other developing activities .26 11 respondents claimed low interest or unawareness of the clients/addressees, especially in smaller municipalities and as regards older citizens or persons without adequate technical skills and 6 pointed out low level of awareness .


id: pgaf-5508
author: Buskó Tibor László
date: 2021-10-29
pages: 14
extension: .pdf
mime: application/pdf
words: 7337
sentence: 315
flesch: 46
cache: cache/pgaf-5508.pdf
txt: txt/pgaf-5508.txt
title:
  Re-thinking the Lower-middle Level of Administration in Hungary with Particular Reference to the Web 3.0. Era

summary:
  Below, I will argue that such a  frag- mentation of district levels is not only an indication of the situation at present, but also, it may be used to establish the future course of development for the lower-middle administrative level . On the one hand, I have discussed the possible question of considering the geographical scale of the associations operating below district level, primarily by supplementing and relieving them, instead of competing with them .


id: pgaf-5788
author: Lentner Csaba
date: 2021-10-29
pages: 14
extension: .pdf
mime: application/pdf
words: 6900
sentence: 354
flesch: 52
cache: cache/pgaf-5788.pdf
txt: txt/pgaf-5788.txt
title:
  Outline of the Evolution of the Hungarian Monetary Policy from the Restoration of the Two-level Banking System to the Present Day

summary:
  Introduction – the general nature of central banking policies In Continental Europe, until the crisis of 2007–2008, it was generally believed that monetary policy was an activity of fiscal policy, in the course of which the monetary government influenced interest terms and thereby also impacted macro-economic demand .1 On the new, prominent responsibility of central banking policies see Borio and Disyatat, 2021.


id: pgaf-5723
author: Hosseini Mina
date: 2021-10-29
pages: 13
extension: .pdf
mime: application/pdf
words: 6693
sentence: 450
flesch: 37
cache: cache/pgaf-5723.pdf
txt: txt/pgaf-5723.txt
title:
  A Covid Competition Dilemma: Legal and Ethical Challenges Regarding the Covid-19 Vaccine Policies during and after the Crisis

summary:
  Keywords: Covid-19, competition law, vaccine policy, ethics, intellectual property 1. Vaccine policies were among the competition policies of compe- tition authorities .


id: pgaf-5738
author: Gát Bence
title: Coronavirus Test of the European Union’s Policy on the Rule of Law
date: 2021-10-29
pages: 15
extension: .pdf
mime: application/pdf
words: 8230
sentence: 340
flesch: 48
cache: cache/pgaf-5738.pdf
txt: txt/pgaf-5738.txt
summary:
  No. 1.  attention to the question if EU rule of law instruments are capable to ensure an objec- tive rule of law control over Member States . Again, it is important to note that back then, the issue of the protection of the rule of law had not been raised in relation to EU Member States, but basically in relation to third countries .


id: pgaf-5795
author: Kahn Robert
title: Masks, Face Veil Bans and “Living Together”: What’s Privacy Got to Do with It?
date: 2022-01-10
pages: 14
extension: .pdf
mime: application/pdf
words: 7825
sentence: 543
flesch: 74
cache: cache/pgaf-5795.pdf
txt: txt/pgaf-5795.txt
summary:
  Despite the anti-Klan origins of most mask bans, the bans targeted all manner of mask wearers – including those with no connection to the Klan or riotous tenants . In what follows I first sketch the history of mask bans in the United States .


id: pgaf-5667
author: Serban Oana
date: 2021-10-29
pages: 15
extension: .pdf
mime: application/pdf
words: 7788
sentence: 421
flesch: 46
cache: cache/pgaf-5667.pdf
txt: txt/pgaf-5667.txt
title:
  The Biopolitical Turn of the Post-Covid World: Leftist and Neoliberal Insights of Puzzling Biopolitics

summary:
  Traditionally, the Foucauldian argument on biopolitics states that biopower is not exclusively explicit: it can act implicitly, in subtle manners, multi- plying its effects and diversifying in order to perform global obedience from populations reflected as masses at risk . My thesis is that models of good governance in the post-pandemic world must be shaped by leftist principles, values and practices, in order to ensure not the reopening, but the reconstruction of public life, which needs more than ever overcoming social inequalities and political polarisations, whereas liberal principles should be implemented in order to fix standards of economic performance and efficiency after applying mechanism of recovery .


id: pgaf-3384
author: Patyi András
title: From Fragments to Drafts: Hungarian Jurisprudence on Administrative Procedural Law until 1945
date: 2021-01-28
pages: 14
extension: .pdf
mime: application/pdf
words: 7636
sentence: 640
flesch: 50
cache: cache/pgaf-3384.pdf
txt: txt/pgaf-3384.txt
summary:
  At the same time, Hungarian administrative procedural law exists in an international environment and, despite the country’s linguistic isolation, it was published as part of international handbooks both before 1945 (Ferdinandy, 1909; Márkus, 1912) and during the socialist period (1945–89) (Szamel & Ivancsics, 1990), and is still being published today (Lőrincz, 1998; Boros, 2014; Jakab, 2011) . The development of Hungarian administrative procedural law took place later than that of criminal procedural law and civil procedural law, and its aims and tendencies were also different (Boros, 2019; Stipta, 1999) .


id: pgaf-5423
author: Domokos László; Németh Erzsébet; Jakovác Katalin
date: 2016-06-30
pages: 24
extension: .pdf
mime: application/pdf
words: 8979
sentence: 302
flesch: 37
cache: cache/pgaf-5423.pdf
txt: txt/pgaf-5423.txt
title:
  Supporting the Performance and Efficiency of Governance – Expediency Control and Performance Measurement in SAI’s Audit 

summary:
  First, through their existence and operation they reinforce the e�ectiveness of bodies responsible for government oversight and for public �nancial management. �e fundamental mandate of supreme audit institutions responsible for �nancial and economic oversight is to strengthen public con�dence in state institutions, primarily with respect to the fair, e�ective, and expedient management of public funds and public assets.


id: pgaf-5876
author: Orosz Ágnes; Szijártó Norbert
title: Socio-economic Governance in the EU
date: 2022-01-10
pages: 18
extension: .pdf
mime: application/pdf
words: 9201
sentence: 600
flesch: 50
cache: cache/pgaf-5876.pdf
txt: txt/pgaf-5876.txt
summary:
  The European Commission defines European Union economic governance as to monitor, prevent and correct problematic economic trends that could weaken national economies or negatively affect other member states . 2.3. 4. Socio-economic governance in the European Union Since the onset of the global financial crisis and the euro crisis, social issues have become substantially prominent in European Union governance and policy debate .


id: pgaf-5833
author: Reichel Jane; Chamberlain Johanna
date: 2022-01-10
pages: 18
extension: .pdf
mime: application/pdf
words: 9770
sentence: 596
flesch: 54
cache: cache/pgaf-5833.pdf
txt: txt/pgaf-5833.txt
title:
  Public Registries as Tools for Realising the Swedish Welfare State – Can the State still Be Trusted?

summary:
  6. Is the state still trustworthy? In the long history of Swedish personal data registries, big changes have taken place over the last few decades . The principle of public access to official documents has had a central function in the Swedish constitutional and admin- istrative model, which, as seen above, allows Swedish public authorities partially independent status vis-à-vis the Government .


id: pgaf-6380
author: Popławski Mariusz
date: 2022-10-28
pages: 11
extension: .pdf
mime: application/pdf
words: 5799
sentence: 335
flesch: 61
cache: cache/pgaf-6380.pdf
txt: txt/pgaf-6380.txt
title:
  Excise tax reform in Poland on electronic cigarettes and heated tobacco products and Personal Income Tax reform: How laws should not be amended

summary:
  Second, tax law should not be adopted too quickly without due attention and concentration . If the legislator adopts tax law quickly, it will very likely contain many errors, the consequences of which may be serious .


id: pgaf-5900
author: Szentgáli-Tóth Boldizsár
date: 2022-01-10
pages: 19
extension: .pdf
mime: application/pdf
words: 10377
sentence: 742
flesch: 47
cache: cache/pgaf-5900.pdf
txt: txt/pgaf-5900.txt
title:
  The source of unexplored opportunities or an unpredictable risk factor? Could artificial intelligences be subject to the same laws as human beings?

summary:
  Practical and human rights concerns The previous subchapter intended to prove that robot citizenship is currently incompat- ible with the existing legal setting . Due to this complexity, a well-founded and broad evaluation of robot citizenship would require an interdisciplinary approach, paying due regard to the legal aspects (Buiten, 2019) .


id: pgaf-2105
author: Csath Magdolna
title: Sustainability Requires Balanced Economic and Social Development: The Example of the V4 Countries
date: 2021-01-28
pages: 33
extension: .pdf
mime: application/pdf
words: 11231
sentence: 662
flesch: 56
cache: cache/pgaf-2105.pdf
txt: txt/pgaf-2105.txt
summary:
  With the exception of Hungary, V4 countries have improved their position . V4 countries should move to knowledge-based competition to achieve strong human and social development stage, and that way to avoid middle income trap .


id: pgaf-6381
author: Radvan Michal
title: Are Changes in (Czech Direct) Tax Law Necessary, or Is It Just a Politicum?
date: 2022-10-28
pages: 11
extension: .pdf
mime: application/pdf
words: 5990
sentence: 337
flesch: 62
cache: cache/pgaf-6381.pdf
txt: txt/pgaf-6381.txt
summary:
  Conclusions The above-mentioned and analysed changes in Czech tax law having any (real or politi- cal) link to the SARS-CoV-2 coronavirus causing Covid-19 illness and the war in Ukraine are not the only amendments . 2. Income taxes Most of the changes in tax law in the last three years were adopted as a  reaction to the economic consequences more or less connected to the SARS-CoV-2 coronavirus caus- ing Covid-19 illness and the war in Ukraine .


id: pgaf-1166
author: Čejková Tereza; Nevečeřalová Nikol
title: Practical Issues in Tax Proceedings in the Czech Republic
date: 2018-06-30
pages: 6
extension: .pdf
mime: application/pdf
words: 2441
sentence: 118
flesch: 56
cache: cache/pgaf-1166.pdf
txt: txt/pgaf-1166.txt
summary:
  Tax law gives a  number of institutes, which in practice causes unnecessary complications for both the taxpayer and the tax administrator . Keywords: tax proceedings; tax administration; administrative burden 1.


id: pgaf-5945
author: Varga Csaba
title: Hermeneutics of the Law
date: 2022-10-28
pages: 14
extension: .pdf
mime: application/pdf
words: 8370
sentence: 494
flesch: 62
cache: cache/pgaf-5945.pdf
txt: txt/pgaf-5945.txt
summary:
  Abstract: One of the most ancient forms of thinking about law is what is today known as positivist or normativist . In addition, however, presumably ages later, there emerges a  completely different version of the idea of law, rooted in a culture that forecasts the hermeneutic way of thinking .


id: pgaf-6318
author: Mezei Péter; Harkai István
date: 2022-10-28
pages: 14
extension: .pdf
mime: application/pdf
words: 7628
sentence: 433
flesch: 53
cache: cache/pgaf-6318.pdf
txt: txt/pgaf-6318.txt
title:
  Self-regulating platforms? The Analysis of the Enforcement of End-user Rights in the Light of the Transposition of Article 17 of the CDSM Directive

summary:
  Thirdly it establishes ‘user rights’ for the end-users of OCSSPs’ services . In addition, we will examine what mechanisms do they offer to address end-users complaints related to the moderation of uploaded contents .


id: pgaf-1200
author: Buława Piotr
title: The Participation of Tax Authorities in Insolvency Agreements
date: 2018-12-31
pages: 8
extension: .pdf
mime: application/pdf
words: 3933
sentence: 200
flesch: 46
cache: cache/pgaf-1200.pdf
txt: txt/pgaf-1200.txt
summary:
  Tax authorities are bodies of public law; however, they have to act within insolvency agreement proceedings as a private law subject, e.g. participate in negotiations. The aim of the contribution is presenting possible guidelines which should allow tax authorities to make a decision if and when to support insolvency agreements.


id: pgaf-6319
author: Ződi Zsolt
title: Characteristics of the European Platform Regulation: Platform Law and User Protection
date: 2022-10-28
pages: 18
extension: .pdf
mime: application/pdf
words: 9398
sentence: 456
flesch: 52
cache: cache/pgaf-6319.pdf
txt: txt/pgaf-6319.txt
summary:
  The second consideration is that one of the main principles underlying these legal institutions is to protect platform users who are vulnerable in a new way . For this reason, platform law can be called “user protection law”, along the lines of “consumer protection” .


id: pgaf-6393
author: Kinoshita Manako
date: 2023-02-14
pages: 18
extension: .pdf
mime: application/pdf
words: 8196
sentence: 379
flesch: 66
cache: cache/pgaf-6393.pdf
txt: txt/pgaf-6393.txt
title:
  The Changes of Japanese Attitude toward Law and Legal System: Comparing the Results of the Survey Conducted in 1976, 2005 and 2022

summary:
  In the 2022  survey, it also increased among males in their 20s through 50s, but suddenly dropped to a  low level among males in their 60s, indicating a different trend to other surveys. For example, in 1971 and 1976, the Japan Culture Council (Nihon Bunka Kaigi in Japanese)4 conducted social surveys to examine Japanese attitudes toward laws (Nihon Bunka Kaigi, 1973; Nihon Bunka Kaigi, 1982).


id: pgaf-1202
author: Havelková Mária
date: 2018-12-31
pages: 10
extension: .pdf
mime: application/pdf
words: 4806
sentence: 182
flesch: 40
cache: cache/pgaf-1202.pdf
txt: txt/pgaf-1202.txt
title:
  The Amendment of the Religious Registration Law and Its Impact on Freedom of Religion in the Slovak Republic

summary:
  It follows that even before the amendment of the Act in March 2017, Slovakia had already had the strictest registration requirements in the European Union and possibly even among all 57 participants countries of the OSCE.14 Further, according to P. Mulík, the 20,000 followers registration criterion had been “among the most restrictive of any demo- cratic state in the entire world”.15 Moreover, based on the 2011 census, only four currently registered groups meet the new member requirement, and half of the currently registered churches and religious societies have fewer than 5,000 members.16 On the basis of the above said arises an unavoidable question of the reasons for the passing of an even stricter law which prescribes that religious groups seeking government recognition must provide evidence of having 50,000 adult members with Slovak citizenship. Church registration is the most frequent method of surveillance over the religious groups and its implementation is increasing.3 Notwithstanding the power of the State to control churches and religious societies, the State is still obliged to create such a  system of State- Church law which allows a maximum degree of religious freedom and autonomy.4 From a  bureaucratic point of view, the Church registration represents administrative proceeding carried out by the State authorities.


id: pgaf-1207
author: Shupitskaya Aksana
title: The Constitution and Public Administration
date: 2018-12-31
pages: 9
extension: .pdf
mime: application/pdf
words: 4781
sentence: 219
flesch: 37
cache: cache/pgaf-1207.pdf
txt: txt/pgaf-1207.txt
summary:
  Abstract: The article is devoted to the analysis of the ratio of public administration and the Constitution. At the same time, under public administration, the author understands the activities of state bodies and their officials to transform social relations for the benefit of society and the state.


id: pgaf-6382
author: Iefymenko Tetiana
title: Anti-Crisis Fiscal Adjustment under the Conditions of Martial Law and Post-War Recovery in Ukraine
date: 2022-10-28
pages: 17
extension: .pdf
mime: application/pdf
words: 8809
sentence: 474
flesch: 47
cache: cache/pgaf-6382.pdf
txt: txt/pgaf-6382.txt
summary:
  Tax risks of the state and organisations in conditions of martial law and turmoil of the national economy due to crisis1 Fiscal and budgetary regulation provides a set of institutional and political measures for the state with the aim of supporting business activity, curbing fluctuations in aggregate demand, and its impact on the level of employment, inflation and other macroeconomic indicators of the economy . An important area of improvement of national fiscal systems is therefore the formation of tax planning norms, not so much related to the optimisation of taxation, but to the need to manage tax risks .


id: pgaf-6409
author: Lentner Csaba; Zsarnóczai Sándor J.
date: 2022-10-28
pages: 14
extension: .pdf
mime: application/pdf
words: 7359
sentence: 446
flesch: 50
cache: cache/pgaf-6409.pdf
txt: txt/pgaf-6409.txt
title:
  Some Aspects of Fiscal and Monetary Tools of the Environmental Sustainability – Through the Case of Hungary

summary:
  Keywords: green economy, green investments, financial regulation, Hungary 1. At the same time, EU Member States sometimes put fossil fuels to renewable energ y sources .


id: pgaf-1208
author: Czudek Damian
title: Tax Inspection – Unlawful Interference
date: 2018-12-31
pages: 9
extension: .pdf
mime: application/pdf
words: 4732
sentence: 155
flesch: 40
cache: cache/pgaf-1208.pdf
txt: txt/pgaf-1208.txt
summary:
  No. 2. possibility to consider (“the tax administrator prompts”), but in case of additional tax returns the provision of paragraph 2 provides the possibility (not obligation) of the tax administrator (“the tax administrator may prompt”). Keywords: tax; additional taxation; tax inspection 1.


id: pgaf-6692
author: Onuora-Oguno Azubike
title: Commentary on the Right to Education: An Expository of Article 12 of the Maputo Protocol
date: 2023-06-30
pages: 12
extension: .pdf
mime: application/pdf
words: 6624
sentence: 440
flesch: 58
cache: cache/pgaf-6692.pdf
txt: txt/pgaf-6692.txt
summary:
  Commenting on the impor- tance of education, the United States Supreme Court in its landmark case of Brown vs. Board of Education (1954 para . 4. Consolidating the gains of Policies on the Right to Education There is a need to ensure that the gains on efforts towards realising and eliminating ine- quality in education must be sustained .


id: pgaf-1212
author: Markova Hana
title: Public Bureaucracy from the Perspective of the State Budget
date: 2019-06-30
pages: 7
extension: .pdf
mime: application/pdf
words: 3334
sentence: 167
flesch: 48
cache: cache/pgaf-1212.pdf
txt: txt/pgaf-1212.txt
summary:
  Keywords: state budget; public goods; contribution to the performance of delegated power; bureaucracy 1. Contribution to the fulfilment of tasks of territorial self-governments that come under the delegated competence can be described as state budget expenditure determined by a  special act (i .e .


id: pgaf-1205
author: Ofiarski Zbigniew
date: 2018-12-31
pages: 12
extension: .pdf
mime: application/pdf
words: 6228
sentence: 200
flesch: 35
cache: cache/pgaf-1205.pdf
txt: txt/pgaf-1205.txt
title:
  Designated Income Accounts in Budgetary Units of Municipalities as a Form of Partially Decentralised Redistribution of Public Finance Resources Allocated to Educational Services in Poland

summary:
  Designated income accounts may be created not only in municipal budgetary units which conduct the activity specified in the Act of 14.12.2016  –  School Education Law.6 Pursuant to Article 11(2) of the Act, the provision of education, upbringing and care, including special education and social prophylaxis, is an educational task of a municipality in pre-schools and other forms of pre-school education as well as primary schools. Determination of such dates enables synchronisation of the mode of project works on financial plans of designated income accounts with the procedure concerning other financial plans in the municipality, including in particular the municipal budget and the financial plans of municipal budgetary units.


id: pgaf-1209
author: Kordík Marek; Kurilovská Lucia
title: European Investigation Order and the “Brussels” Bureaucracy
date: 2018-12-31
pages: 11
extension: .pdf
mime: application/pdf
words: 4242
sentence: 128
flesch: 30
cache: cache/pgaf-1209.pdf
txt: txt/pgaf-1209.txt
summary:
  Hearing by telephone conference If a person is in the territory of one Member State and has to be heard as a witness or expert by competent authorities of another Member State, the issuing authority of the latter Member State may, where it is not appropriate or possible for the person to be heard to appear in its territory in person, and after having examined other suitable means, issue an EIO under Article 25 in order to hear a witness or expert by telephone conference. 105 Public Governance, Administration and Finances Law Review • 2. 2018 European Investigation Order and the “Brussels” Bureaucracy The rules on videoconference or audiovisual transmission shall apply mutatis mutandis to hearings by telephone conference. Without prejudice to national procedural rules, Member States shall ensure that in criminal proceedings in the issuing State, the rights of the defence and the fairness of the proceedings are respected when assessing evidence obtained through the EIO. 103 Public Governance, Administration and Finances Law Review • 2. 2018 European Investigation Order and the “Brussels” Bureaucracy 3.


id: pgaf-1204
author: Ofiarska Małgorzata
date: 2018-12-31
pages: 12
extension: .pdf
mime: application/pdf
words: 6195
sentence: 199
flesch: 30
cache: cache/pgaf-1204.pdf
txt: txt/pgaf-1204.txt
title:
  The Scope of Public Services Performed by Municipal Local Governments in the Republic of Poland Through Budgetary Establishments

summary:
  The Scope of Public Services Performed by Municipal Local Governments… form used to implement public tasks has been significantly limited in Poland. Formally, budgetary establishments may be set up in all categories of local government units (hereinafter LGU), i.e. municipalities, powiats and voivodeships, however there are most likely to be established in the municipalities due to the scope of public tasks performed by the communes in Poland.


id: pgaf-1206
author: Piątek Wojciech
title: The Legal Aspects of Reducing the Bureaucracy of the Court Administration
date: 2018-12-31
pages: 11
extension: .pdf
mime: application/pdf
words: 5984
sentence: 250
flesch: 40
cache: cache/pgaf-1206.pdf
txt: txt/pgaf-1206.txt
summary:
  Keywords: court administration; administrative supervision; judicial autonomy; administra- tive law 1. However, exercising of these tools must respect the nature of court administration which is linked with structural courts independence and judicial autonomy.


id: pgaf-6395
author: Kascian Kiryl
date: 2022-10-28
pages: 16
extension: .pdf
mime: application/pdf
words: 8831
sentence: 540
flesch: 46
cache: cache/pgaf-6395.pdf
txt: txt/pgaf-6395.txt
title:
  Implications of Russia’s war in Ukraine for Belarus and its society: what is exactly written in the EU documents?

summary:
  Implications of Russia’s war in Ukraine for Belarus and its society: what exactly is written in the EU documents? Abstract: This article provides an assessment of the relevant EU documents pertinent to the restrictive measures against Lukashenka’s regime after the 2020 fraudulent presidential elections in Belarus and since the beginning of 2022 Russia’s aggression against Ukraine .


id: pgaf-6496
author: Štrkolec Miroslav
title: Tax Law in Slovakia under the Influence of Pandemic, Digital Transformation and Inflation
date: 2023-06-30
pages: 13
extension: .pdf
mime: application/pdf
words: 7380
sentence: 400
flesch: 59
cache: cache/pgaf-6496.pdf
txt: txt/pgaf-6496.txt
summary:
  Abstract: Tax law, as a  branch of law belonging to the hard core of public law, is one of its branches that are characterised by instability rather than the stability of its rules . The reasons for the frequent changes in tax law can be found not only in political agendas and the economic view of taxes, but equally in external impacts, to which the legislature tries to respond promptly .


id: pgaf-6561
author: Kálmán János
date: 2023-06-30
pages: 15
extension: .pdf
mime: application/pdf
words: 7207
sentence: 288
flesch: 35
cache: cache/pgaf-6561.pdf
txt: txt/pgaf-6561.txt
title:
  The Legal Status of Independent Regulatory Organs and Their Place in the Hungarian State Administration

summary:
  The key feature of independent regulatory organs is that they also have the power to legislate within the framework of the regulatory authority’s activity; in other words, they can intervene in the relations of their administered sector through the creation of generally binding rules of conduct, which are enforced through the official activities falling within their scope of duties and powers . The characteristics of the legal status of independent regulatory organs and the components of their independence are therefore of particular importance in the system of public administration .


id: pgaf-6449
author: Pérez León Rebeca
title: Why Mexicans (Dis) Obey the Law: Social Norms, Legal Punishment and Pluralistic Ignorance
date: 2023-02-14
pages: 18
extension: .pdf
mime: application/pdf
words: 8808
sentence: 371
flesch: 50
cache: cache/pgaf-6449.pdf
txt: txt/pgaf-6449.txt
summary:
  There is growing attention, however, to the causal efficacy of individuals’ normative and empirical expectations of others on legal behaviour (Girola, 2011; Morris, 2011; Sarsfield, 2012; Ajzenman, 2021), and the extent to which considerations about punish- ment play a role in individuals’ legal compliance. Operationalisation of concepts and experimental survey design The first research question, ‘does knowledge of legal sanctions associated with particular legal breaches incline Mexicans to obey the law ?’, looks at the causal efficiency of one of the explanatory concepts of deterrence theory on legal behaviour, that is, knowledge of legal sanctions.


id: pgaf-1210
author: Marethová Zuzana
title: Complaint in Tax Administration as an Instrument to Ensure Good Administration
date: 2018-12-31
pages: 10
extension: .pdf
mime: application/pdf
words: 5306
sentence: 202
flesch: 40
cache: cache/pgaf-1210.pdf
txt: txt/pgaf-1210.txt
summary:
  Thus, the basic principles of tax administration, as a whole, ensure good governance in the area of tax law. Keywords: good governance; good administration; good tax administration; law; Tax Law; Tax Code; complaint 1.


id: pgaf-6489
author: Szentgáli-Tóth Boldizsár; Simonelli Marco Antonio
date: 2023-02-14
pages: 17
extension: .pdf
mime: application/pdf
words: 8011
sentence: 482
flesch: 44
cache: cache/pgaf-6489.pdf
txt: txt/pgaf-6489.txt
title:
  Populism and Liberal Constitutionalism: A Proposal to Define the Impact of Populism on the Constitutional Framework

summary:
  European Constitutional Law Review, 12(1), 6–26.  International Journal of Constitutional Law, 17(2), 536–553.


id: pgaf-6473
author: Ofiarska Małgorzata
date: 2023-02-14
pages: 17
extension: .pdf
mime: application/pdf
words: 8855
sentence: 402
flesch: 36
cache: cache/pgaf-6473.pdf
txt: txt/pgaf-6473.txt
title:
  Polish Experience in the Search for the Optimal Model of Performing and Financing Metropolitan Tasks

summary:
  The assumptions and draft acts submitted so far, as well as the adopted acts dedicated to the problems of managing public affairs at the metropolitan level, as well as containing detailed institutional and legal solutions, in the vast majority referred to the cooperative model of metropolitan area management and constituted specific modifications to this model. The functional-spatial and socio-economic differentiation of metropolitan areas, as well as specific system solutions that regulate the relations between local self-government units in different countries, make it impossible to identify a  single, optimal model of metropolitan area management.


id: pgaf-6495
author: Sinani Blerton
title: The Impact of the Covid-19 Pandemic on Constitutionalism and the State of Emergency
date: 2023-02-14
pages: 16
extension: .pdf
mime: application/pdf
words: 9221
sentence: 314
flesch: 45
cache: cache/pgaf-6495.pdf
txt: txt/pgaf-6495.txt
summary:
  In the first case emergency powers are based upon the (written) constitution or on an organic or ordinary law enacted in accordance with the constitution; the state officially proclaims a  state of emergency (in one of the forms foreseen by national law) and, usually, enacts emergency measures. Therefore, the power of the government to issue emergency decrees should not result in a carte blanche given by the legislator to the executive.


id: pgaf-6650
author: Adegbami Adeleke; Ganiyu Akeem Adewale
title: Constitutional and Administrative Law in Nigeria: Are They Instruments of Governance?
date: 2023-06-30
pages: 17
extension: .pdf
mime: application/pdf
words: 9130
sentence: 511
flesch: 45
cache: cache/pgaf-6650.pdf
txt: txt/pgaf-6650.txt
summary:
  Administrative law also covers regulatory law, public law or the law of public admin- istration, stemming from the executive branch of government, for the purpose of monitoring and regulating the responsibilities delegated to the institutions and agencies of government . Constitutional law is derived from the constitution, while administrative law is derived from legislation, vis-à-vis administrative regulations, execu- tive decrees, circulars, letters of instruction and conventions, among other sources (Dhyani, 2022) .


id: pgaf-4404
author: Cepek Branislav
title: Administrative Liability for Causing Damage to Selected Components of the Environment
date: 2020-07-27
pages: 11
extension: .pdf
mime: application/pdf
words: 5745
sentence: 199
flesch: 36
cache: cache/pgaf-4404.pdf
txt: txt/pgaf-4404.txt
summary:
  Even in the case of sanctions, it is necessary to distinguish sanctions imposed for offences and sanctions imposed for other administrative offences, whereby the type and amount of sanctions is, in particular, in case of administrative offences different than in offences laid down by indi- vidual laws . In case of breach offences within the category of administrative offences, the conse- quence in the form of death of the object of an attack is directly implied .


id: pgaf-1197
author: Bogovac Jasna; Soloveva Natalia; Radvan Michal; Marczak Jarosław; Uvarova-Patenko Natalia
title: Tax Administration of Large Taxpayers in Some CEE and CIS Countries
date: 2018-12-31
pages: 23
extension: .pdf
mime: application/pdf
words: 10551
sentence: 409
flesch: 34
cache: cache/pgaf-1197.pdf
txt: txt/pgaf-1197.txt
summary:
  Large taxpayers administered at the regional level (the taxpayer should meet all the following indicators at the same time): – the total sum of received revenues ranges from 2 to 35 billion Rubles (approxi- mately from Euro 25 m to Euro 480 m) – assets rated from 100 m Rubles (approximately from Euro 1.25 m) or the total amount of federal taxes exceeds 75 m Rubles (approximately Euro 1 m) – the average number of employees exceeds 50 persons The status of large taxpayer is kept for the next three years following the reporting period in which indicators of financial and economic activities no longer meet specified limits. No. 2. We  provide evidences about the most important characteristics of large taxpayer offices, their normative definitions, scope of work and positive as well as negative aspects of their practice.


id: pgaf-1211
author: Karfíková Marie; Vojtěch Jakub
date: 2019-06-30
pages: 14
extension: .pdf
mime: application/pdf
words: 6995
sentence: 314
flesch: 33
cache: cache/pgaf-1211.pdf
txt: txt/pgaf-1211.txt
title:
  Measuring Success of the Czech Financial Administration before the Supreme Administrative Court: Partial Results of a Quantitative Research of Court Proceedings

summary:
  3. Financial Administration and Administrative Justice in the Czech Republic As of January 1, 2013, the structure of tax authorities considerably changed27 with the establishment of the Financial Administration of the Czech Republic (in Czech: Financi sprava Ceske republiky, hereinafter: “Financial Administration”) as the main tax authority and the General Financial Directorate (in Czech: One of the currently discussed problems of Czech tax law and tax administration is the recently adopted restrictive approach of the tax authorities towards taxpayers .


id: pgaf-4839
author: Michalak Magdalena
title: Challenges of Good Governance in the European Union
date: 2017-12-31
pages: 4
extension: .pdf
mime: application/pdf
words: 1364
sentence: 47
flesch: 46
cache: cache/pgaf-4839.pdf
txt: txt/pgaf-4839.txt
summary:
  In the first part of the book the authors analyse the problematics of a  change of the paradigms that is said to be taking place in the European Union system, which is defined as a  transformation from government to good governance. Reflections presented therein discuss issues regarding inter alia different approaches to good governance in the European Union or links and relations between good governance and public administration as well as between good governance and human rights, with a special emphasis on the right to good administration.


id: pgaf-3387
author: Knapp Magdalena
date: 2021-01-28
pages: 11
extension: .pdf
mime: application/pdf
words: 5923
sentence: 353
flesch: 51
cache: cache/pgaf-3387.pdf
txt: txt/pgaf-3387.txt
title:
  Protection of a Weaker Party in Public Interest – Material Scope of the Directive on Unfair Trading Practices in Business-to-Business Relationships in the Agricultural and Food Supply Chain

summary:
  Introduction The Directive on unfair trading practices in business-to-business relationships in the agri- cultural and food supply chain, which entered into force in May 2019 (hereinafter: the UTP Directive) is the final solution to the problem of unfairness and inequality of bar- gaining power in business-to-business relationships (hereinafter: B 2B) r eached It also discusses whether Member States should consider widening the national regulations beyond food supply chain so that their scope would cover vertical relationships in every sector of the economy .


id: pgaf-4845
author: Sigmundová Eva
title: Means of Protection of Individual Rights in Public Administration – System and Efficiency
date: 2017-06-30
pages: 3
extension: .pdf
mime: application/pdf
words: 1132
sentence: 42
flesch: 34
cache: cache/pgaf-4845.pdf
txt: txt/pgaf-4845.txt
summary:
  Despite the  large number of authors, the book is connected by linking articles which discuss the issue of the protection of individual rights in the area of administrative law and public administration. It offers a  clear and simple overview of all the  basic institutes that in the  Czech Republic could be used to protect individual rights within public administration, in an understandable way to nonprofessionals; the book is divided into three major parts.


id: pgaf-3386
author: Kulikowska-Kulesza Justyna; Kościuk Dominik
date: 2021-04-13
pages: 13
extension: .pdf
mime: application/pdf
words: 7094
sentence: 297
flesch: 41
cache: cache/pgaf-3386.pdf
txt: txt/pgaf-3386.txt
title:
  The Rules of Medical Experimentation on People in the Light of the Polish Law and Administrative Solutions

summary:
  The Polish legislator has assumed that the participation of pregnant women in therapeutic experiment requires a  particularly thor- ough assessment of the associated risks for the mother and the conceived child, and their participation in research experiments is only possible when the experience is not risky or the risk is low . it is im portant for th e domestic legal orders world-wide to establish not only research methods and ways of conducting experiments (from the point of view of medical art and effectiveness of research) but also  –  and perhaps even more importantly  –  legal principles and rules limiting the conduct of medical experiments, and to establish rules of conduct with the effect of saving and prolonging the life and health of the patient .


id: pgaf-4416
author: Vačok Juraj
title: New Legal Regulation of the Administrative Justice in the Slovak Republic
date: 2020-07-27
pages: 6
extension: .pdf
mime: application/pdf
words: 2758
sentence: 156
flesch: 45
cache: cache/pgaf-4416.pdf
txt: txt/pgaf-4416.txt
summary:
  Keywords: administrative justice; civil judicial proceedings; branch of law; general courts; new legal regulation 1. Nevertheless, this fact does not mean that administrative judicial proceedings and civil judicial proceed- ings are identical .


id: pgaf-6408
author: Badó Attila; Feleky Gábor
title: Public Perception of the Hungarian Local Government Reform: Results of an Empirical Study
date: 2023-02-14
pages: 31
extension: .pdf
mime: application/pdf
words: 12085
sentence: 575
flesch: 53
cache: cache/pgaf-6408.pdf
txt: txt/pgaf-6408.txt
summary:
  how the population perceives the importance of local government in the development of local democracy; 2. how they perceive the quality of local public services; 3. The public’s evaluative attitude towards local governance and local public services is not only a specific research interest, but also a reference point for the organisation, either as a legitimacy factor (critical vs. supportive, dissatisfaction vs. satisfaction, lack of trust vs. trust).


id: pgaf-4413
author: Pařízková Ivana
title: Budget Allocation of Taxes to Territorial Budgets
date: 2020-07-27
pages: 8
extension: .pdf
mime: application/pdf
words: 4277
sentence: 177
flesch: 41
cache: cache/pgaf-4413.pdf
txt: txt/pgaf-4413.txt
summary:
  The most important facts about budget allocation of taxes are as follows: Ƿ Tax revenues constitute a major part of municipal budget revenues (roughly 55–60%) . The state has decided to leave some means of tax revenue to entities other than the state, even though they are derived from it to a  certain extent .


id: pgaf-4838
author: Király Péter Bálint
title: The Invalidity of Foreign Currency Loans in the Hungarian Judicial Practice
date: 2017-12-31
pages: 7
extension: .pdf
mime: application/pdf
words: 3473
sentence: 129
flesch: 46
cache: cache/pgaf-4838.pdf
txt: txt/pgaf-4838.txt
summary:
  Uniformity Decision No. 6/2013 PJE of the Curia In this Uniformity Decision the Curia stated that foreign currency loan contracts are those in which the debtor is in debt in a foreign currency, but the loan is paid and repaid in the domestic currency (in this case HUF). 1/2016 PJE. Keywords: foreign currency loan; invalidity of contracts; exchange rate spreads 1.


id: pgaf-3528
author: Kozłowski Artur; Skelnik Klaudia
title: Disinformation as a Tool Aimed at Weakening Consolidated Democracies
date: 2021-01-28
pages: 13
extension: .pdf
mime: application/pdf
words: 7208
sentence: 462
flesch: 50
cache: cache/pgaf-3528.pdf
txt: txt/pgaf-3528.txt
summary:
  So as to implement these assumptions, genuine information, not fake information, is necessary to help citizens to make conscious election decisions . The technological factor has made fake news even more widespread while creating new areas that have enabled faster distribution of fake information .


id: pgaf-4841
author: Karfíková Marie; Boháč Radim
title: Tax Procedure Code in the Czech Republic
date: 2017-06-30
pages: 8
extension: .pdf
mime: application/pdf
words: 4036
sentence: 161
flesch: 44
cache: cache/pgaf-4841.pdf
txt: txt/pgaf-4841.txt
summary:
  Specifically, they are value added taxes in a one-stop shop regime and gambling tax.7 It can be concluded that the legal regulation of tax assessment is not uniformed. Even though there is one general legal regime for tax assessment, this regime is not applicable for all taxes (and fees) and there are different tax assessment regimes (or provisions under which no tax assessment is conducted at all).


id: pgaf-4842
author: Popovič Adrián
title: The Fundamentals of Monetary Fulfilment in Tax Administration
date: 2017-06-30
pages: 8
extension: .pdf
mime: application/pdf
words: 4380
sentence: 180
flesch: 43
cache: cache/pgaf-4842.pdf
txt: txt/pgaf-4842.txt
summary:
  In this context, it is possible to identify the following principles of tax administration that have been reflected in tax legislation: Ƿ the principle of legality and the principle of legal protection,13 Ƿ the principle of uniformity of process decision making of a competent authority in tax administration.14 The  paper differentiates between the  basic fundamentals of tax administration and the  further fundamentals of tax administration.


id: pgaf-4414
author: Tomášková Eva
title: The Efficiency of Tax Collection in the Czech Republic
date: 2020-07-27
pages: 9
extension: .pdf
mime: application/pdf
words: 4966
sentence: 283
flesch: 53
cache: cache/pgaf-4414.pdf
txt: txt/pgaf-4414.txt
summary:
  According to Taghavinezhadian, tax efficiency is most often marked as the tax effort . The success of tax efficiency includes three points .


id: pgaf-6437
author: Aden Kadir
date: 2023-02-14
pages: 29
extension: .pdf
mime: application/pdf
words: 13872
sentence: 816
flesch: 41
cache: cache/pgaf-6437.pdf
txt: txt/pgaf-6437.txt
title:
  How Can Governmental Incentives Inspire Youth to Be More Engaged in Environmental Protection? An Analysis of Factors Affecting Djiboutian Young People’s Engagement Toward the Environment

summary:
  Youth engagement Studies of public engagement define youth engagement as an authentic process where youths engage actively in an event or a programme about which they are motivated and excited (Bråten et al., 2009; Kotzé, 2006). According to the results, all the factors demonstrated a positive impact on youth engagement; consequently, we conclude that young people have tendencies to engage in activities that revolve around environmental issues when there is a reward system in place.


id: pgaf-4405
author: Erdősová Andrea
date: 2020-07-27
pages: 14
extension: .pdf
mime: application/pdf
words: 8036
sentence: 343
flesch: 46
cache: cache/pgaf-4405.pdf
txt: txt/pgaf-4405.txt
title:
  The Right to Informational Self-Determination in the Context of Selected Judicial Decisions and Practical Background

summary:
  In today’s information age and the era of more advanced use of artificial intelligence, it will be more necessary than in the past to define what the individual intended, what he agreed with, and what he eventually approved as data privacy . This is peculiar, pointing out that in today’s infor- mation age and the era of more advanced use of artificial intelligence, it will be more neces- sary than in the past to define what the individual intended, what he agreed with, and what he eventually approved as data privacy .


id: pgaf-4843
author: Pardavi László
title: New Elements in the Tax Control in Hungary
date: 2017-06-30
pages: 10
extension: .pdf
mime: application/pdf
words: 4827
sentence: 176
flesch: 49
cache: cache/pgaf-4843.pdf
txt: txt/pgaf-4843.txt
summary:
  They believed that as a result of these, Hungarian tax payers have a  serious disadvantage on the  market compared to enterprises not coming within the scope of the system.10 3. In recent years, tax authorities – given by the  possibilities of the  regulation – have introduced numerous, specific tax control methods, while some of these provide interesting legal solutions, but more importantly several of them have significant impact on taxpayers.


id: pgaf-4836
author: Janovec Michal
title: Public Administration on the Financial Market in the Czech Republic
date: 2017-12-31
pages: 12
extension: .pdf
mime: application/pdf
words: 6108
sentence: 247
flesch: 47
cache: cache/pgaf-4836.pdf
txt: txt/pgaf-4836.txt
summary:
  It may be concluded that it is a  correct decision to entrust a  single body with administrative procedures permitting an activity or granting a licence, as well as subsequent supervision of financial institutions owing to the fact that financial services are globalised to such an extent that many financial institutions are active in a number of financial areas. As for the liquidators of financial institutions, the CNB chooses them from persons who are on a  special list of trustees in bankruptcy; these persons have passed a  specific exam for trustees and they are expected to possess a  high level of expertise in this area.


id: pgaf-4412
author: Király Péter Bálint
title: Application Possibilities of Blockchain in Accounting
date: 2020-07-27
pages: 13
extension: .pdf
mime: application/pdf
words: 6956
sentence: 316
flesch: 51
cache: cache/pgaf-4412.pdf
txt: txt/pgaf-4412.txt
summary:
  The focus of the accountants’ activities is thus expected to shift from data accounting to planning and the evaluation of Blockchain data . Blockchain systems eliminate the need for a  third party, thus saving us time and money, while allowing everyone to access and supervise transactions carried out through Blockchain .1 Blockchain allows transactions to be made anonymously .


id: pgaf-4816
author: Radvan Michal; Papavasilevská Sandra
date: 2021-04-13
pages: 13
extension: .pdf
mime: application/pdf
words: 6132
sentence: 371
flesch: 52
cache: cache/pgaf-4816.pdf
txt: txt/pgaf-4816.txt
title:
  Abolition of Tax on Acquisition of Immovable Property: A Tool to Suppress the Negative Consequences of Covid-19 or a Politicum?

summary:
  There are several other disadvantages of property transfer tax . Parliamentary proceedings to abolish property transfer tax in the Czech Republic It was not only in the context of the coronavirus (SARS-CoV-2) crisis and its impact on society that, the government proposed the bill abolishing the tax on acquisition of immov- able property as the only surviving transfer tax .


id: pgaf-4409
author: Hrabčák Ladislav; Stojáková Monika
title: Blockchain Technology – Current Status, Challenges and Perspectives in Tax and Customs Law
date: 2020-07-27
pages: 13
extension: .pdf
mime: application/pdf
words: 6829
sentence: 338
flesch: 49
cache: cache/pgaf-4409.pdf
txt: txt/pgaf-4409.txt
summary:
  It is clear from this definition that it serves a  specific piece of legislation, but by generalising it, it is also possible to arrive at certain characteristics that can subsequently be confronted with the properties of Blockchain technolog y . We can see that Blockchain technolog y is somewhat in a  vacuum in the legal condi- tions of the Slovak Republic, much like in most countries .


id: pgaf-1159
author: Etel Leonard; Popławski Mariusz
title: Simplified Tax Procedures in the New Tax Ordinance Act in Poland
date: 2018-06-30
pages: 8
extension: .pdf
mime: application/pdf
words: 3854
sentence: 172
flesch: 49
cache: cache/pgaf-1159.pdf
txt: txt/pgaf-1159.txt
summary:
  Keywords: simplification in tax law; simplified tax proceeding ; tax procedures; tax proceed- ing ; general tax law; tax ordinance act 1. One of them is the fact that proceedings referring to tax amounts going into millions are realized on the same basis as in the case of taxes of a  few dozen zlotys .


id: pgaf-4840
author: Bonk František; Cakoci Karin
date: 2017-06-30
pages: 12
extension: .pdf
mime: application/pdf
words: 6519
sentence: 290
flesch: 52
cache: cache/pgaf-4840.pdf
txt: txt/pgaf-4840.txt
title:
  Statutory General Anti-Abuse Rule in the Slovak Tax Code: Some Expectations and the Reality of Its Implementation?

summary:
  Landmark cases on the prohibition of the abuse of the tax law both followed a twofold test of objective and subjective element of the  abuse of tax law settled by Emsland-Stärke.10 However, the  concept of the  prohibition of tax law abuse in the  area of direct taxation established by Cadbury Schweppes developed a  much narrower line, limiting the  concept of abuse only to wholly artificial arrangements.11 National authorities shall treat these arrangements for tax purposes by reference to their economic substance”.12 Apart from that, the  recommendation provides few paragraphs that explain concepts used in the  wording of the  clause – which constitutes particular elements of tax law abuse.


id: pgaf-4852
author: Šramková Dana
title: Tax Codes Concepts in the Countries of Central and Eastern Europe
date: 2016-12-31
pages: 2
extension: .pdf
mime: application/pdf
words: 779
sentence: 27
flesch: 37
cache: cache/pgaf-4852.pdf
txt: txt/pgaf-4852.txt
summary:
  Its aim, as mentioned above, was to create a broad and detailed collection of studies on professional approaches to tax law codifications in eight different Central and Eastern European countries, those of Belarus, Czech Republic, Hungary, Lithuania, Poland, Russia, Slovenia and Ukraine. Roles and impacts of tax law and tax codes are analysed not only in the context of the EU law codification but also in context of wider international legal systems and entities – the International Monetary Fund Code Model in particular, that offers a draft of a model of a hypothetical tax law in 2000 (IMF Tax Code) and the CIAT Tax Code Model compiled by the Inter-American Center of Tax Administrations with subsequent versions dated to 1997, 2006 and 2015.


id: pgaf-4846
author: Barta Attila
date: 2016-12-31
pages: 10
extension: .pdf
mime: application/pdf
words: 5799
sentence: 245
flesch: 35
cache: cache/pgaf-4846.pdf
txt: txt/pgaf-4846.txt
title:
  The Next Generation of Capital and County Government Offices Developments in Hungarian Middle-Level State Administration Since 2011

summary:
  Public administration systems are still predominantly nation-specific, since they are formed primarily within the framework of national politics.3 From the onset of the 21st century, but especially since the financial crisis of 2007–09, an increased interest has been observed regarding the classic Weberian bureaucratic traditions in Europe.4 Understandably, this can change the judgement of most elements of public administration systems, including middle-level state administration. Between 2006 and 2008, the body was called ‘Regionális Közigazgatási Hivatal’ (regional public administration office).


id: pgaf-1158
author: Drobny Wojciech
title: The Civil Service Law System in Poland – Selected Issues
date: 2018-06-30
pages: 10
extension: .pdf
mime: application/pdf
words: 5099
sentence: 320
flesch: 57
cache: cache/pgaf-1158.pdf
txt: txt/pgaf-1158.txt
summary:
  Wojciech Drobny, PhD, Vice-Director General of the Institute of Law Studies, Polish Academy of Sciences, specializes in Polish administrative law – civil service law . Abstract: The article refers to the topic of civil service law in Poland .


id: pgaf-4850
author: Huchla Andrzej
title: Subject of waste management fee in Poland
date: 2016-12-31
pages: 3
extension: .pdf
mime: application/pdf
words: 1592
sentence: 78
flesch: 54
cache: cache/pgaf-4850.pdf
txt: txt/pgaf-4850.txt
summary:
  Keywords: local self governments; waste management; waste management fee A new regulation on the collection of municipal solid waste in Poland came into force on 1st July 2013. Public Governance, Administration and Finances Law Review CASE STUDIES Subject of waste management fee in Poland Andrzej Huchla* * Dr. Andrzej Huchla, Department of Financial Law, Faculty of Law, Administration and Economics, University of Wrocław.


id: pgaf-1156
author: Ambrożej Elżbieta Agnieszka
title: Tax Ruling Regulations in Poland – Evolution of the Institution and Evaluation of the Regulations
date: 2018-06-30
pages: 11
extension: .pdf
mime: application/pdf
words: 6285
sentence: 267
flesch: 48
cache: cache/pgaf-1156.pdf
txt: txt/pgaf-1156.txt
summary:
  Abstract: This contribution deals with tax ruling in Poland, its evolution, evaluation of legal solu- tions concerning it, as well as the practice of issuing those rulings by competent tax authorities . Introduction The institution of tax ruling in Poland has been functioning since 1998 .


id: pgaf-4844
author: Štieberová Ivana
title: The Limit of Tax Audit and Its Impact on the Status of Taxable Entities
date: 2017-06-30
pages: 13
extension: .pdf
mime: application/pdf
words: 7545
sentence: 289
flesch: 52
cache: cache/pgaf-4844.pdf
txt: txt/pgaf-4844.txt
summary:
  Abstract: Tax audit is a  significant control mechanism nowadays, particularly in the  context of increasing tax evasion and tax fraud. Keywords: tax law; tax audit; length of tax audit; interest on value added tax refund 1.


id: pgaf-4851
author: Maslen Michal
title: Legislative Changes in the Environmental Impact Assessment act in the Slovak Republic
date: 2016-12-31
pages: 3
extension: .pdf
mime: application/pdf
words: 2470
sentence: 97
flesch: 43
cache: cache/pgaf-4851.pdf
txt: txt/pgaf-4851.txt
summary:
  Public Governance, Administration and Finances Law Review Legislative Changes in the Environmental Impact Assessment act in the Slovak Republic Michal Maslen* * JUDr. The mentioned governmental proposition brought changes and amendments made within the applicable Act no. 24/2006 Coll.


id: pgaf-4407
author: Garayová Lilla
title: Information Security Awareness in Public Administrations at an International Level
date: 2020-07-27
pages: 22
extension: .pdf
mime: application/pdf
words: 11537
sentence: 496
flesch: 37
cache: cache/pgaf-4407.pdf
txt: txt/pgaf-4407.txt
summary:
  Although there are significant differences in data protection laws in different countries around the world, there is a  more universal consensus on the fundamental principles of personal data protection, which are considered to be at the core of most national legislation and international regimes . Developing and implementing data protection laws is a  complex and costly process that often requires a  careful balance between data protection and data flows .


id: pgaf-4837
author: Veszprémi Bernadett
title: The Status of e-Administration in Hungary – Are We on the Right Track?
date: 2017-12-31
pages: 18
extension: .pdf
mime: application/pdf
words: 9123
sentence: 427
flesch: 37
cache: cache/pgaf-4837.pdf
txt: txt/pgaf-4837.txt
summary:
  From the back office (or office) side, the state is able to coerce its subordinated organizations to switch over to these new methods, and can support this transformation and the development of the technical infrastructure via financial stimulations”.7 In the EU, the digital and e-Administration services are measured by the following four indicators: 1. Are we on the right track? Keywords: e-Administration; e-Management; e-Communication; interoperability 1.


id: pgaf-1161
author: Mudrecki Artur
date: 2018-06-30
pages: 11
extension: .pdf
mime: application/pdf
words: 6165
sentence: 214
flesch: 46
cache: cache/pgaf-1161.pdf
txt: txt/pgaf-1161.txt
title:
  Impact of the Principle of Proportionality in Tax Law on the Jurisprudence of the Court of Justice of the European Union and the Supreme Administrative Court in Poland

summary:
  Does the case law of the Polish Supreme Administrative Court, in its interpretation of tax law provisions, employ the principle of proportionality, and 10.53116/pgaflr.2018.1.5 mailto:amudrecki%40kozminski.edu.pl?subject= https://doi.org/10.53116/pgaflr.2018.1.5 47 Public Governance, Administration and Finances Law Review • 1. 2018 Impact of the Principle of Proportionality in Tax Law on the Jurisprudence… do judgements of the Court of Justice of the European Union and Polish Constitutional Tribunal exert significant impact on the case law of administrative courts in Poland? He specialises in tax law and is the author of over 100 publications, mainly on tax law .


id: pgaf-1160
author: Kireeva Elena
title: Concept of Good Governance in Jurisprudence: The Russian Experience and Practice
date: 2018-06-30
pages: 12
extension: .pdf
mime: application/pdf
words: 5451
sentence: 302
flesch: 46
cache: cache/pgaf-1160.pdf
txt: txt/pgaf-1160.txt
summary:
  In addition to the settlement of administrative procedures there was a task to develop administrative procedures that would regulate the fulfilment of all state functions and certain processes that ensure their fulfilment, including those connected with the provision of state services to the public; with a guarantee of protection of citizens and organizations’ rights and duties; with the provision of public services to particular persons in the state bodies .4 Evaluating the practical results of the administrative reforms in facts and figures one should note the following : Ƿ federal bodies of executive power have developed over 400 administrative policies of public services provision; Ƿ 232 policies have been approved and registered in the Ministry of Justice of the Russian Federation; Ƿ over 40 subjects of the Russian Federation have adopted their legal framework of policies and continue their development; Ƿ the total number of administrative policies adopted at the level executive bodies of the subjects of the Russian Federation is over 2,000 .5 For the citizens of the Russian Federation the practical result of the administrative reform is the creation of a portal of public services and a chain of multi-functional centres providing state and municipal services (MFC), which simplified considerably the interactions with the state bodies aimed at the receipt of a number of documents and other public services .


id: pgaf-1163
author: Řezníčková Kristýna
title: Structure of Revenues and Impact Thereof on the Rate of Indebtedness of Municipalities
date: 2018-06-30
pages: 10
extension: .pdf
mime: application/pdf
words: 5128
sentence: 299
flesch: 59
cache: cache/pgaf-1163.pdf
txt: txt/pgaf-1163.txt
summary:
  The table shows that Czech municipalities over recent years have succeeded in redeeming their debts and decreasing their indebtedness . Czech municipalities continue to succeed at redeeming their debts mainly thanks to the positive balance of their respective budgets that they have reached in recent years .


id: pgaf-4847
author: Čunderlík Ľubomír
title: Implications of the New Framework for Market Abuse in the EU
date: 2016-12-31
pages: 7
extension: .pdf
mime: application/pdf
words: 4990
sentence: 201
flesch: 34
cache: cache/pgaf-4847.pdf
txt: txt/pgaf-4847.txt
summary:
  http://ec.europa.eu/smart-regulation/impact/ia_carried_out/docs/ia_2010/com_2010_0716_en.pdf (accessed 7 Feb. 2015) 3 Regulation No. 596/2014, dated 16 April 2014, on market abuse (market abuse regulation) and repealing Directive 2003/6/EC of the European Parliament and of the Council and Commission Directives 2003/124/EC, 2003/125/EC and 2004/72/EC; Market Abuse Regulation (hereinafter MAR). Keywords: market abuse; insider dealing; market manipulation; administrative and criminal offences 1.


id: pgaf-1164
author: Ruśkowski Eugeniusz; Zawadzka-Pąk Urszula
date: 2018-06-30
pages: 12
extension: .pdf
mime: application/pdf
words: 5579
sentence: 261
flesch: 37
cache: cache/pgaf-1164.pdf
txt: txt/pgaf-1164.txt
title:
  Rationalization of Legally Determined Expenditure as a Condition for Strengthening Financial Accountability

summary:
  However, given the fact that almost every public policy requires public finances, the accountability for making decisions in the area of public expenditure and revenues (i .e . Essence of Legally Determined Expenditure The legally determined expenditure is the part of public expenditure that the state is obliged to realise under the national or international law, contracts or court judgments .


id: pgaf-1165
author: Vértesy László
title: Macroeconomic Legal Trends in the EU11 Countries
date: 2018-06-30
pages: 15
extension: .pdf
mime: application/pdf
words: 5598
sentence: 294
flesch: 55
cache: cache/pgaf-1165.pdf
txt: txt/pgaf-1165.txt
summary:
  Therefore, the fiscal policy bears a  major attention: fiscal and budgetary stability, government debts, fiscal controls (auditing and independent fiscal councils), for a more comprehen- sive overview, some ports of the monetary policy will be examined: national banks and price stabil- ity . Keywords: llaw and finance; law-making ; EU countries; macroeconomics; government debt; inflation; economic growth 1.


id: pgaf-6399
author: H. Szilágyi István
title: Social Legal Consciousness or Legal Culture?
date: 2023-02-14
pages: 35
extension: .pdf
mime: application/pdf
words: 19337
sentence: 1189
flesch: 51
cache: cache/pgaf-6399.pdf
txt: txt/pgaf-6399.txt
summary:
  Keywords: legal consciousness, individual legal consciousness, social legal consciousness, legal pluralism, culture, sociological concept of law, lay legal culture, professional legal culture 1. The study of these patterns opens up the horizon of analysis of individual legal consciousness to social legal consciousness, legal culture, and social history and legal history research. 3.3.


id: pgaf-4848
author: Kálmán János
title: The Theoretical Framework of Macroprudential Policy and its Place in the Scheme of Economic Policy
date: 2016-12-31
pages: 10
extension: .pdf
mime: application/pdf
words: 6274
sentence: 224
flesch: 34
cache: cache/pgaf-4848.pdf
txt: txt/pgaf-4848.txt
summary:
  Macroprudential policy – as an example of financial stability policy – (1) must handle structural or cross-sectoral risks, (2) must increase the resistance and flexibility of the financial system in the face of aggregate systemic shocks, and (3) must decrease the financial system’s pro-cyclicality, i.e. the time dimension of risks. Macroprudential policy averts risks threatening financial stability as a ‘first line of defense’ by identifying and managing them.


id: pgaf-5421
author: Kurilovská Lucia; Kordík Marek
title: The Absence of the Financial Investigation in the Slovak Republic and its Consequences
date: 2016-06-30
pages: 13
extension: .pdf
mime: application/pdf
words: 4011
sentence: 141
flesch: 38
cache: cache/pgaf-5421.pdf
txt: txt/pgaf-5421.txt
summary:
  �e large scale bene�t or damage is de�ned pursuant the Section 125(1) of the Criminal Code as a sum at least equal to 133,000€. 10.53116/pgaflr.2016.1.3 https://doi.org/10.53116/pgaflr.2016.1.3 �e second category when the court orders the forfeiture of property, even in the absence of the conditions referred above when sentencing perpetrators of criminal o�ences for so-called predicative o�ences,3 is if the o�ender has acquired a substantial extent of property, or part thereof from the proceeds of crime. Criminal o�ence of money laundering acc.


id: pgaf-1162
author: Potasch Peter
date: 2018-06-30
pages: 15
extension: .pdf
mime: application/pdf
words: 8821
sentence: 321
flesch: 44
cache: cache/pgaf-1162.pdf
txt: txt/pgaf-1162.txt
title:
  Abusus Iuris and the Protection of Public Interest by Administrative Authorities and (Administrative) Courts in Slovakia

summary:
  Public interest is (in most cases) a vague term, but this does not mean that the content of this term is to be formulated (or made up) by the administrative authorities themselves .17 The Supreme Administrative Court of the Czech Republic has unequivocally pronounced the legal opinion according to which “The principle of protection of the public interest does not mean that the public authorities should formulate public interest, more precisely public interests, themselves, which is, in principle, the task of legislative authority . Furthermore, it is important to point out that administrative authorities should not formulate public interest themselves; this is, in principle, the task of the legislature; on the other hand, ‘the task of the administrative authorities, when applying the laws that define individual public interests, to specify in particular cases the generally expressed public interests .’”


id: pgaf-5041
author: Popławski Mariusz; Charkiewicz Mariusz
date: 2021-04-13
pages: 12
extension: .pdf
mime: application/pdf
words: 6810
sentence: 280
flesch: 45
cache: cache/pgaf-5041.pdf
txt: txt/pgaf-5041.txt
title:
  Prolonging Payment Deadlines of Real Estate Tax Instalments to Entrepreneurs in Connection with Covid-19 in Poland: Basic Rules, Consequences of the Application of the Mechanism and Selected Disadvantages of Tax Resolutions

summary:
  On the other hand, the taxpayer who meets the conditions of using the prolongation of tax instalment payment defined in the resolution under analysis has no obligation to submit a correction of the tax declaration or information referring to the real estate tax . Thus, in Article 15q of the Act on Covid, the legislator did not provide a basis to prolong estate tax payment deadlines due in, for example, the remaining months July– December 2020 and in subsequent years .


id: pgaf-4849
author: Potešil Lukáš
date: 2016-12-31
pages: 12
extension: .pdf
mime: application/pdf
words: 8969
sentence: 389
flesch: 35
cache: cache/pgaf-4849.pdf
txt: txt/pgaf-4849.txt
title:
  System of Regular Remedial Measures in the Administrative Procedure in the Czech Republic and Other Countries of the So-Called V4

summary:
  V4 Countries’ administrative orders The contribution focuses on the so-called regular remedial measures sought within the administrative procedure and on the systems of administrative procedure rules of V4 states. Laws usually identified as ‘administrative procedure rules’ exist not only in central Europe but also in other parts of the European continent.3


id: pgaf-4835
author: Rixer Ádám
title: Public Administration and Literature
date: 2017-12-31
pages: 25
extension: .pdf
mime: application/pdf
words: 13996
sentence: 537
flesch: 45
cache: cache/pgaf-4835.pdf
txt: txt/pgaf-4835.txt
summary:
  This opens new horizons by which the classical, partly legal, partly independent framework for public administration education is stretched out by the concept of the so-called lifelong learning, which does not only involve preparation for public administration or professional exams (etc.), but also training courses tailored to specific sectors and in addition to these more and more education programs in other fields, too. This paper  –  providing several examples  –  summarizes the main fields and subjects of public administration showed in fine literature and it also collects those genres by which administrative topics are most frequently introduced.


id: pgaf-5409
author: Etel Leonard; Popławski Mariusz
title: The Assumptions of a New Tax Ordinance in Poland
date: 2016-06-30
pages: 19
extension: .pdf
mime: application/pdf
words: 7588
sentence: 290
flesch: 42
cache: cache/pgaf-5409.pdf
txt: txt/pgaf-5409.txt
summary:
  Greater e�ciency of tax authorities, however, cannot involve the infringement of taxpayers’ rights. �is will improve the relations between taxpayers and tax authorities, which are negatively perceived by society.


id: pgaf-4853
author: Sulaiman Saqer
title: Governments’ Measures to Govern the Coronavirus Crisis and the Lessons Learned
date: 2021-04-13
pages: 15
extension: .pdf
mime: application/pdf
words: 7669
sentence: 399
flesch: 52
cache: cache/pgaf-4853.pdf
txt: txt/pgaf-4853.txt
summary:
  5. Conclusion The adverse event may have one of the following negative effects: health crisis, financial losses, disruption to work, difficulties in education and mobility barriers thereof . Moreover, and regardless of the diverse interests and values, the world continues to share the same fate, which creates the need to activate common frameworks that can be relied upon in such crises .


id: pgaf-5420
author: Patyi András
title: Good Governance and Good Public Administration
date: 2016-06-30
pages: 24
extension: .pdf
mime: application/pdf
words: 8028
sentence: 367
flesch: 45
cache: cache/pgaf-5420.pdf
txt: txt/pgaf-5420.txt
summary:
  For some key principles of good governance and an explanation of how each is linked with a particular type of human right see John Graham, Bruce Amos & Tim Plumptre, Principles for Good Governance in the 21st Century, 15 (Policy Brief 4), http://iog.ca/wp- http://www.unesco.org/new/en/unesco/events/prizes-and-celebrations/celebrations/international-days/world-press-freedom-day/2014-themes/free-media-contribute-to-good-governance-empowerment-and-eradicating-poverty/ http://www.ohchr.org/EN/Issues/AssemblyAssociation/Pages/SRFreedomAssemblyAssociationIndex.aspx http://iog.ca/wp-content/uploads/2012/12/2003_August_policybrief151.pdf content/uploads/2012/12/2003_August_policybrief151.pdf (accessed 5 January 2016); Adel M. Abdellatif, Good governance and Its Relationship to Democracy and Economic Development. Keywords: good governance; good public administration; good state 1.


id: pgaf-6811
author: Novak Marko
title: Central European with a Post-Socialist Limp: On the Slovene Legal Identity
date: 2023-06-30
pages: 17
extension: .pdf
mime: application/pdf
words: 9010
sentence: 497
flesch: 54
cache: cache/pgaf-6811.pdf
txt: txt/pgaf-6811.txt
summary:
  Therefore, to form a concept of legal culture one needs to extend one’s concept of law or legal system being composed of these four dimensions, into comprehending that legal system both formally and informally . Keywords: legal culture, legal consciousness, Slovenia, formal law, informal law 1.


id: pgaf-6850
author: Gerencsér Balázs Szabolcs
date: 2023-06-30
pages: 17
extension: .pdf
mime: application/pdf
words: 8745
sentence: 518
flesch: 44
cache: cache/pgaf-6850.pdf
txt: txt/pgaf-6850.txt
title:
  Principles for the Europeanisation of Public Administration: In Search of the European Procedural Administrative Principles

summary:
  The content of the principles applied by EU law can be found primarily in EU administrative law and its more general rules on public administration7 (ReNEUAL, 2014, p . 9) . This is a  set of public administration principles that are recognised and applied by both the Member States and the bodies of the European Union .


id: pgaf-6816
author: Cohen-Almagor Raphael
title: Should Liberal Democracy Respect Group Rights that Discriminate against Women and Apostates?
date: 2023-06-30
pages: 18
extension: .pdf
mime: application/pdf
words: 9801
sentence: 844
flesch: 58
cache: cache/pgaf-6816.pdf
txt: txt/pgaf-6816.txt
summary:
  Balancing group rights and gender rights, they gave more weight to the former . 35–48) has long been arguing that liberal societies should extend group rights and special arrangements to cultural communities, especially to disadvantaged national minorities and some polyethnic or immigrant groups – as a matter of liberal justice .


id: pgaf-6884
author: Kovács Helga
date: 2023-06-30
pages: 19
extension: .pdf
mime: application/pdf
words: 11001
sentence: 520
flesch: 56
cache: cache/pgaf-6884.pdf
txt: txt/pgaf-6884.txt
title:
  ‘Hamlet Without the Prince’ – The U.S. Supreme Court on Religious Practice: Changes in Case Law in the Light of the Kennedy v. Bremerton School District Case

summary:
  In school prayer cases, it is no longer easy to identify an observer with similar characteristics . He sued his employer, claiming that the school district violated his rights under the Civil Rights Act of 1964 and restricted his right to freedom of religious practice and freedom of speech .


# url

id: pgaf-5694
domain: www.spiegel.de
url:
  http://www.spiegel.de/international/europe/donald-tusk-what-the-economy-needs-is-a-blitzkrieg-a-382b2e03-3f48-412c-9973-9a883e913f5e


id: pgaf-5694
domain: precedens.mandiner.hu
url:
  https://precedens.mandiner.hu/cikk/20200915_nincsen_egyseges_mintaja_a_kulonleges_jogrendnek_beszelgetes_szilagyi_janos_edevel


id: pgaf-5694
domain: azonnali.hu
url:
  https://azonnali.hu/cikk/20200408_tenyleg-carl-schmittet-kell-olvasni-hogy-megertsuk-a-jarvanyhelyzetet


id: pgaf-1215
domain: www.oecd-ilibrary.org
url:
  http://www.oecd-ilibrary.org/taxation/action-plan-on-base-erosion-and-profit-shifting_9789264202719-en


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id: pgaf-6850
sid: 180
eid: 1
type: PERSON
entity:
  https://par-portal.sigmaweb.org/ https://www.sigmaweb.org/publications/monitoring-reports.htm https://www.sigmaweb.org/publications/monitoring-reports.htm 82


id: pgaf-6816
sid: 489
eid: 1
type: PERSON
entity:
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id: pgaf-6816
sid: 489
eid: 2
type: ORG
entity:
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id: pgaf-6816
sid: 588
eid: 1
type: ORG
entity:
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id: pgaf-6816
sid: 795
eid: 1
type: GPE
entity:
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id: pgaf-6884
sid: 491
eid: 1
type: PERSON
entity:
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id: pgaf-6884
sid: 492
eid: 1
type: PERSON
entity:
  https://bit.ly/44aojjb https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4300574 https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4300574


id: pgaf-6399
sid: 606
eid: 1
type: PERSON
entity:
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id: pgaf-6399
sid: 606
eid: 2
type: PERSON
entity:
  https://doi.org/10.1093/acprof:oso/9780198245537.001.0001 https://doi.org/10.1093/acprof:oso/9780198245537.001.0001 https://doi.org/10.3998/mpub.9904 https://doi.org/10.3998/mpub.9904


id: pgaf-6399
sid: 705
eid: 2
type: ORG
entity:
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id: pgaf-6399
sid: 708
eid: 1
type: PERSON
entity:
  https://doi.org/10.1017/cbo9781107763111 https://doi.org/10.7208/chicago/9780226212708.001.0001 https://doi.org/10.1086/378035


id: pgaf-6399
sid: 801
eid: 1
type: PERSON
entity:
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id: pgaf-6399
sid: 802
eid: 1
type: PERSON
entity:
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id: pgaf-6399
sid: 1191
eid: 1
type: ORG
entity:
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# pos

id: pgaf-5422
sid: 122
tid: 17
pos: PROPN
token:
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lemma:
  http://sport.aktualne.cz/sefamanchesteru-se-ptali-na-nizke-dane-ceskehofotbalisty/r~ad5e7aa0c44411e2a2010025900fea04/


id: pgaf-5422
sid: 148
tid: 2
pos: PROPN
token:
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lemma:
  http://sport.aktualne.cz/cesti-pani-fotbalisti-pozor-platini-vam-provetra-penezenky/r~cbfd0fe2e7f511e2ac07002590604f2e/


id: pgaf-5422
sid: 148
tid: 3
pos: PROPN
token:
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lemma:
  http://sport.aktualne.cz/messi-se-vyplati-15-milionu-eur-jej-zachrani-pred-soudem/r~e29625f4df4e11e28518002590604f2e/


id: pgaf-5736
sid: 272
tid: 3
pos: PROPN
token:
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lemma:
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id: pgaf-5736
sid: 289
tid: 1
pos: PROPN
token:
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lemma:
  http://www.timesofisrael.com/israel-expands-vaccination-drive-to-anyone-over-the-age-of-16-starting-thursday/


id: pgaf-5723
sid: 296
tid: 21
pos: NOUN
token:
  http://www.acm.nl/en/publications/acm-has-confidence-commitments-made-roche-help-solve-problems-test-materials

lemma:
  http://www.acm.nl/en/publications/acm-has-confidence-commitments-made-roche-help-solve-problems-test-material


id: pgaf-5900
sid: 64
tid: 2
pos: VERB
token:
  eeas.europa.eu/headquarters/headquarters-homepage/49763/convention-certain-conventional-weapons-groupgovernmental-experts-lethal-autonomous-weapons_en

lemma:
  eeas.europa.eu/headquarters/headquarters-homepage/49763/convention-certain-conventional-weapons-groupgovernmental-experts-lethal-autonomous-weapons_en


id: pgaf-2105
sid: 598
tid: 6
pos: PROPN
token:
  https://www2.deloitte.com/global/en/pages/about-deloitte/articles/social-progress-imperative-index.html

lemma:
  https://www2.deloitte.com/global/en/pages/about-deloitte/articles/social-progress-imperative-index.html


id: pgaf-1211
sid: 221
tid: 2
pos: NOUN
token:
[cell repeats an earlier one in this file: 162 characters]

lemma:
  https://ec.europa.eu/info/business-economy-euro/economic-performance-and-forecasts/economic-performance-country/czech-republic/economic-forecast-czech-republic_c


id: pgaf-1211
sid: 259
tid: 5
pos: PROPN
token:
  https://zpravy.aktualne.cz/ekonomika/se-zajistovacimi-prikazy-setrete-zadaji-poslanci-financni-sp/r~2e5c7a1c9d4e11e7b128002590604f2e/

lemma:
  https://zpravy.aktualne.cz/ekonomika/se-zajistovacimi-prikazy-setrete-zadaji-poslanci-financni-sp/r~2e5c7a1c9d4e11e7b128002590604f2e/


id: pgaf-4409
sid: 55
tid: 41
pos: PROPN
token:
  http://www.zignuts.com/blogs/how-blockchain-architecture-works-basic-understanding-of-blockchain-and-its-architecture/

lemma:
  http://www.zignuts.com/blogs/how-blockchain-architecture-works-basic-understanding-of-blockchain-and-its-architecture/


id: pgaf-4405
sid: 321
tid: 3
pos: PROPN
token:
  https://zpravy.aktualne.cz/zahranici/supervelky-bratr-fakta-a-myty-o-tajnem-programu-prism/r~i:article:782171/

lemma:
  https://zpravy.aktualne.cz/zahranici/supervelky-bratr-fakta-a-myty-o-tajnem-programu-prism/r~i:article:782171/


id: pgaf-4837
sid: 311
tid: 3
pos: NOUN
token:
  yaryprogram.kormany.hu/download/b/cd/70000/a_jogszabalyi_keretek_osszefoglalasa_ekozig_projektek.pdf

lemma:
  yaryprogram.kormany.hu/download/b/cd/70000/a_jogszabalyi_keretek_osszefoglalasa_ekozig_projektek.pdf


id: pgaf-5041
sid: 192
tid: 1
pos: NOUN
token:
[cell repeats an earlier one in this file: 162 characters]

lemma:
  https://sip.lex.pl/#/question-and-answer/622218813/czy-udzielajac-ulgi-podatkowej-w-zwiazku-z-covid-19-organ-podatkowy-powinien-wydac-podatnikowi...?cm=urelation


id: pgaf-4853
sid: 371
tid: 9
pos: VERB
token:
[cell repeats an earlier one in this file: 150 characters]

lemma:
  https://read.oecd-ilibrary.org/view/?ref=134_134470-w95kmv8khl&title=covid-19-crisis-in-the-mena-region-impact-on-gender-equality-and-policy-response


id: pgaf-4849
sid: 363
tid: 11
pos: VERB
token:
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lemma:
  column1&p_p_col_count=1&_pairproxy_war_pairproxyportlet_instance_9xd2wc9jp4z8_pairaction=%2finternet%2fcplsql%2fogy_irom.irom_adat%3fp_ckl%3d40%26p_izon%3d12233


id: pgaf-5420
sid: 134
tid: 3
pos: PROPN
token:
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lemma:
  http://www.unesco.org/new/en/unesco/events/prizes-and-celebrations/celebrations/international-days/world-press-freedom-day/2014-themes/free-media-contribute-to-good-governance-empowerment-and-eradicating-poverty/


id: pgaf-5420
sid: 139
tid: 51
pos: NOUN
token:
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lemma:
  http://iog.ca/wphttp://www.unesco.org/new/en/unesco/events/prizes-and-celebrations/celebrations/international-days/world-press-freedom-day/2014-themes/free-media-contribute-to-good-governance-empowerment-and-eradicating-poverty/


