item: #1 of 113 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 words: 6285 flesch: 48 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 . keywords: application; article; provisions; rulings; tax; tax authorities; tax law; tax ruling cache: pgaf-1156.pdf plain text: pgaf-1156.txt item: #2 of 113 id: pgaf-1158 author: Drobny Wojciech title: The Civil Service Law System in Poland – Selected Issues date: 2018-06-30 words: 5099 flesch: 57 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 . keywords: act; administration; court; law; public; service; service law cache: pgaf-1158.pdf plain text: pgaf-1158.txt item: #3 of 113 id: pgaf-1159 author: Etel Leonard; Popławski Mariusz title: Simplified Tax Procedures in the New Tax Ordinance Act in Poland date: 2018-06-30 words: 3854 flesch: 49 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 . keywords: decision; law; tax; tax ordinance; taxpayer cache: pgaf-1159.pdf plain text: pgaf-1159.txt item: #4 of 113 id: pgaf-1160 author: Kireeva Elena title: Concept of Good Governance in Jurisprudence: The Russian Experience and Practice date: 2018-06-30 words: 5451 flesch: 46 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 . keywords: administration; bodies; federation; governance; government; information; law; public; russian; russian federation; state cache: pgaf-1160.pdf plain text: pgaf-1160.txt item: #5 of 113 id: pgaf-1161 author: Mudrecki Artur 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 date: 2018-06-30 words: 6165 flesch: 46 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 . keywords: art; case; cjeu; court; european; law; principle; proportionality; tax law; union cache: pgaf-1161.pdf plain text: pgaf-1161.txt item: #6 of 113 id: pgaf-1162 author: Potasch Peter title: Abusus Iuris and the Protection of Public Interest by Administrative Authorities and (Administrative) Courts in Slovakia date: 2018-06-30 words: 8821 flesch: 44 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 .’” keywords: act; administrative; administrative court; code; court; decision; interest; law; protection; republic cache: pgaf-1162.pdf plain text: pgaf-1162.txt item: #7 of 113 id: pgaf-1163 author: Řezníčková Kristýna title: Structure of Revenues and Impact Thereof on the Rate of Indebtedness of Municipalities date: 2018-06-30 words: 5128 flesch: 59 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 . keywords: czech; income; indebtedness; law; municipalities; revenues; state; tax cache: pgaf-1163.pdf plain text: pgaf-1163.txt item: #8 of 113 id: pgaf-1164 author: Ruśkowski Eugeniusz; Zawadzka-Pąk Urszula title: Rationalization of Legally Determined Expenditure as a Condition for Strengthening Financial Accountability date: 2018-06-30 words: 5579 flesch: 37 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 . keywords: accountability; administration; budget; budgeting; expenditure; finances; good; implementation; law; rationalization; review; state cache: pgaf-1164.pdf plain text: pgaf-1164.txt item: #9 of 113 id: pgaf-1165 author: Vértesy László title: Macroeconomic Legal Trends in the EU11 Countries date: 2018-06-30 words: 5598 flesch: 55 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. keywords: budget; central; countries; debt; finances; government; hungary; law; national; public cache: pgaf-1165.pdf plain text: pgaf-1165.txt item: #10 of 113 id: pgaf-1166 author: Čejková Tereza; Nevečeřalová Nikol title: Practical Issues in Tax Proceedings in the Czech Republic date: 2018-06-30 words: 2441 flesch: 56 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. keywords: administration; format; law; tax cache: pgaf-1166.pdf plain text: pgaf-1166.txt item: #11 of 113 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 words: 10551 flesch: 34 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. keywords: countries; finances; financial; kazakhstan; law; level; lto; natalia; office; public; republic; review; tax administration; tax law; tax office; taxpayers cache: pgaf-1197.pdf plain text: pgaf-1197.txt item: #12 of 113 id: pgaf-1200 author: Buława Piotr title: The Participation of Tax Authorities in Insolvency Agreements date: 2018-12-31 words: 3933 flesch: 46 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. keywords: agreement; authorities; insolvency; law; principle; proceedings; state; tax; tax authorities cache: pgaf-1200.pdf plain text: pgaf-1200.txt item: #13 of 113 id: pgaf-1202 author: Havelková Mária title: The Amendment of the Religious Registration Law and Its Impact on Freedom of Religion in the Slovak Republic date: 2018-12-31 words: 4806 flesch: 40 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. keywords: church; churches; freedom; law; members; registration; religion; republic; rights; slovak; state cache: pgaf-1202.pdf plain text: pgaf-1202.txt item: #14 of 113 id: pgaf-1204 author: Ofiarska Małgorzata title: The Scope of Public Services Performed by Municipal Local Governments in the Republic of Poland Through Budgetary Establishments date: 2018-12-31 words: 6195 flesch: 30 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. keywords: act; article; establishment; government; law; municipality; pfa; public; scope; services; tasks cache: pgaf-1204.pdf plain text: pgaf-1204.txt item: #15 of 113 id: pgaf-1205 author: Ofiarski Zbigniew 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 date: 2018-12-31 words: 6228 flesch: 35 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. keywords: accounts; budget; expenses; income account; incomes; municipal; plan; resolution; units cache: pgaf-1205.pdf plain text: pgaf-1205.txt item: #16 of 113 id: pgaf-1206 author: Piątek Wojciech title: The Legal Aspects of Reducing the Bureaucracy of the Court Administration date: 2018-12-31 words: 5984 flesch: 40 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. keywords: activity; administrative; article; bureaucracy; court; court administration; judicial; law; power; president; supervision cache: pgaf-1206.pdf plain text: pgaf-1206.txt item: #17 of 113 id: pgaf-1207 author: Shupitskaya Aksana title: The Constitution and Public Administration date: 2018-12-31 words: 4781 flesch: 37 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. keywords: administration; bodies; constitution; government; law; public; republic; society; state; subjects cache: pgaf-1207.pdf plain text: pgaf-1207.txt item: #18 of 113 id: pgaf-1208 author: Czudek Damian title: Tax Inspection – Unlawful Interference date: 2018-12-31 words: 4732 flesch: 40 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. keywords: court; tax; tax administrator; tax inspection; tax return; taxpayer cache: pgaf-1208.pdf plain text: pgaf-1208.txt item: #19 of 113 id: pgaf-1209 author: Kordík Marek; Kurilovská Lucia title: European Investigation Order and the “Brussels” Bureaucracy date: 2018-12-31 words: 4242 flesch: 30 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. keywords: authority; eio; executing; issuing; law; member state; state cache: pgaf-1209.pdf plain text: pgaf-1209.txt item: #20 of 113 id: pgaf-1210 author: Marethová Zuzana title: Complaint in Tax Administration as an Instrument to Ensure Good Administration date: 2018-12-31 words: 5306 flesch: 40 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. keywords: administration; complaint; good; law; means; tax; tax administration; tax law cache: pgaf-1210.pdf plain text: pgaf-1210.txt item: #21 of 113 id: pgaf-1211 author: Karfíková Marie; Vojtěch Jakub title: Measuring Success of the Czech Financial Administration before the Supreme Administrative Court: Partial Results of a Quantitative Research of Court Proceedings date: 2019-06-30 words: 6995 flesch: 33 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 . keywords: administration; cases; cassation; complaints; court; czech; interference; june; law; office; republic; sac; tax cache: pgaf-1211.pdf plain text: pgaf-1211.txt item: #22 of 113 id: pgaf-1212 author: Markova Hana title: Public Bureaucracy from the Perspective of the State Budget date: 2019-06-30 words: 3334 flesch: 48 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 . keywords: administration; contribution; goods; public; state; state budget cache: pgaf-1212.pdf plain text: pgaf-1212.txt item: #23 of 113 id: pgaf-1214 author: Románová Anna; Červená Karolína title: Computerisation of Public Administration in Slovakia – Impact on (the Fiscal Position of ) Municipalities date: 2019-06-30 words: 7248 flesch: 43 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 . keywords: act; administration; authors; finances; government; law; municipalities; municipality; property; public; revenues; review; slovakia; tax; taxes cache: pgaf-1214.pdf plain text: pgaf-1214.txt item: #24 of 113 id: pgaf-1215 author: Vybíral Roman title: International Cooperation in the Fight against Tax Evasion date: 2019-06-30 words: 3119 flesch: 43 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 . keywords: cooperation; evasion; fight; information; law; tax cache: pgaf-1215.pdf plain text: pgaf-1215.txt item: #25 of 113 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 words: 4219 flesch: 35 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 . keywords: court; gambling; law; machines; ordinance cache: pgaf-1216.pdf plain text: pgaf-1216.txt item: #26 of 113 id: pgaf-1217 author: Sejkora Tomáš title: Declaration of Tax Information in Constitutional Court Cases in the Czech Republic date: 2019-06-30 words: 6858 flesch: 47 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 . keywords: act; books; court; czech; data; form; invoices; law; return; tax cache: pgaf-1217.pdf plain text: pgaf-1217.txt item: #27 of 113 id: pgaf-2011 author: Datinský Pavel title: European Legal Regulation of Cryptocurrencies through the AML Scope date: 2021-01-28 words: 5327 flesch: 43 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 . keywords: aml; cryptocurrency; directive; european; exchange; law; public; regulation; risks; transactions; users cache: pgaf-2011.pdf plain text: pgaf-2011.txt item: #28 of 113 id: pgaf-2083 author: Jakab Radomír title: The Influence of EU Law on Public Administration in New Member States date: 2021-01-28 words: 7697 flesch: 46 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 . keywords: administration; authorities; council; european union; influence; law; member; member states; national; public; public administration; states; union law cache: pgaf-2083.pdf plain text: pgaf-2083.txt item: #29 of 113 id: pgaf-2105 author: Csath Magdolna title: Sustainability Requires Balanced Economic and Social Development: The Example of the V4 Countries date: 2021-01-28 words: 11231 flesch: 56 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 . keywords: countries; czechia; development; economic; gdp; human; hungary; indicators; poland; public; review; social; sustainability; v4 countries cache: pgaf-2105.pdf plain text: pgaf-2105.txt item: #30 of 113 id: pgaf-3384 author: Patyi András title: From Fragments to Drafts: Hungarian Jurisprudence on Administrative Procedural Law until 1945 date: 2021-01-28 words: 7636 flesch: 50 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) . keywords: act; administrative; court; hungarian; hungary; koi; közigazgatási; law; mag; magyary; patyi; procedures; proceedings; public; review; sciences; state; vol; yary cache: pgaf-3384.pdf plain text: pgaf-3384.txt item: #31 of 113 id: pgaf-3385 author: Čejková Tereza title: Tax Absence in Relation to Taxation of Digital Services date: 2021-04-13 words: 6797 flesch: 53 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 . keywords: business; data; directive; entity; european; law; public; services; tax; taxation; users cache: pgaf-3385.pdf plain text: pgaf-3385.txt item: #32 of 113 id: pgaf-3386 author: Kulikowska-Kulesza Justyna; Kościuk Dominik title: The Rules of Medical Experimentation on People in the Light of the Polish Law and Administrative Solutions date: 2021-04-13 words: 7094 flesch: 41 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 . keywords: administrative; article; committee; experiment; health; law; opinion; person; public; research cache: pgaf-3386.pdf plain text: pgaf-3386.txt item: #33 of 113 id: pgaf-3387 author: Knapp Magdalena 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 date: 2021-01-28 words: 5923 flesch: 51 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 . keywords: business; chain; directive; european; food; law; member; practices; products; supply; trading; utp cache: pgaf-3387.pdf plain text: pgaf-3387.txt item: #34 of 113 id: pgaf-3528 author: Kozłowski Artur; Skelnik Klaudia title: Disinformation as a Tool Aimed at Weakening Consolidated Democracies date: 2021-01-28 words: 7208 flesch: 50 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 . keywords: content; democracies; disinformation; human; information; law; media; news; phenomenon; public; recipient; social; society; tool; truth cache: pgaf-3528.pdf plain text: pgaf-3528.txt item: #35 of 113 id: pgaf-4404 author: Cepek Branislav title: Administrative Liability for Causing Damage to Selected Components of the Environment date: 2020-07-27 words: 5745 flesch: 36 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 . keywords: act; administrative; biodiversity; case; environment; law; liability; offences; protection cache: pgaf-4404.pdf plain text: pgaf-4404.txt item: #36 of 113 id: pgaf-4405 author: Erdősová Andrea title: The Right to Informational Self-Determination in the Context of Selected Judicial Decisions and Practical Background date: 2020-07-27 words: 8036 flesch: 46 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 . keywords: case; context; court; data; determination; individual; information; interference; law; person; privacy; protection; public; republic; right; self cache: pgaf-4405.pdf plain text: pgaf-4405.txt item: #37 of 113 id: pgaf-4407 author: Garayová Lilla title: Information Security Awareness in Public Administrations at an International Level date: 2020-07-27 words: 11537 flesch: 37 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 . keywords: convention; council; countries; data protection; global; human; information; international; law; laws; legislation; principles; privacy; processing; rights; trade cache: pgaf-4407.pdf plain text: pgaf-4407.txt item: #38 of 113 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 words: 6829 flesch: 49 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 . keywords: accounting; administration; blockchain; blockchain technolog; contracts; customs; information; law; legal; smart; tax; technolog; vat cache: pgaf-4409.pdf plain text: pgaf-4409.txt item: #39 of 113 id: pgaf-4412 author: Király Péter Bálint title: Application Possibilities of Blockchain in Accounting date: 2020-07-27 words: 6956 flesch: 51 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 . keywords: accounting; blockchain; case; data; information; law; principle; system; sztv; time; transactions cache: pgaf-4412.pdf plain text: pgaf-4412.txt item: #40 of 113 id: pgaf-4413 author: Pařízková Ivana title: Budget Allocation of Taxes to Territorial Budgets date: 2020-07-27 words: 4277 flesch: 41 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 . keywords: allocation; budget; budget allocation; government; municipalities; revenue; self; taxes cache: pgaf-4413.pdf plain text: pgaf-4413.txt item: #41 of 113 id: pgaf-4414 author: Tomášková Eva title: The Efficiency of Tax Collection in the Czech Republic date: 2020-07-27 words: 4966 flesch: 53 summary: According to Taghavinezhadian, tax efficiency is most often marked as the tax effort . The success of tax efficiency includes three points . keywords: administration; collection; control; czech; efficiency; law; republic; tax; taxes; time cache: pgaf-4414.pdf plain text: pgaf-4414.txt item: #42 of 113 id: pgaf-4416 author: Vačok Juraj title: New Legal Regulation of the Administrative Justice in the Slovak Republic date: 2020-07-27 words: 2758 flesch: 45 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 . keywords: administrative; justice; law; order; regulation cache: pgaf-4416.pdf plain text: pgaf-4416.txt item: #43 of 113 id: pgaf-4816 author: Radvan Michal; Papavasilevská Sandra title: Abolition of Tax on Acquisition of Immovable Property: A Tool to Suppress the Negative Consequences of Covid-19 or a Politicum? date: 2021-04-13 words: 6132 flesch: 52 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 . keywords: acquisition; administration; court; czech; law; property; property tax; property transfer; republic; tax; taxes; transfer tax cache: pgaf-4816.pdf plain text: pgaf-4816.txt item: #44 of 113 id: pgaf-4835 author: Rixer Ádám title: Public Administration and Literature date: 2017-12-31 words: 13996 flesch: 45 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. keywords: administration; budapest; courses; education; fact; fiction; finances law; genre; governance; hungarian; knowledge; language; law; law review; life; literature; novel; public; public administration; rixer; science; social; training; vol; works; ádám cache: pgaf-4835.pdf plain text: pgaf-4835.txt item: #45 of 113 id: pgaf-4836 author: Janovec Michal title: Public Administration on the Financial Market in the Czech Republic date: 2017-12-31 words: 6108 flesch: 47 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. keywords: act; article; banks; cnb; licence; market; procedure cache: pgaf-4836.pdf plain text: pgaf-4836.txt item: #46 of 113 id: pgaf-4837 author: Veszprémi Bernadett title: The Status of e-Administration in Hungary – Are We on the Right Track? date: 2017-12-31 words: 9123 flesch: 37 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. keywords: act; administration; authorities; client; communication; data; electronic; government; hungary; identification; interoperability; means; public; regulations; services; systems cache: pgaf-4837.pdf plain text: pgaf-4837.txt item: #47 of 113 id: pgaf-4838 author: Király Péter Bálint title: The Invalidity of Foreign Currency Loans in the Hungarian Judicial Practice date: 2017-12-31 words: 3473 flesch: 46 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. keywords: contract; currency; decision; exchange; uniformity cache: pgaf-4838.pdf plain text: pgaf-4838.txt item: #48 of 113 id: pgaf-4839 author: Michalak Magdalena title: Challenges of Good Governance in the European Union date: 2017-12-31 words: 1364 flesch: 46 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. keywords: book; european; governance cache: pgaf-4839.pdf plain text: pgaf-4839.txt item: #49 of 113 id: pgaf-4840 author: Bonk František; Cakoci Karin title: Statutory General Anti-Abuse Rule in the Slovak Tax Code: Some Expectations and the Reality of Its Implementation? date: 2017-06-30 words: 6519 flesch: 52 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. keywords: abuse; gaar; law; objective; purpose; slovak; statutory; tax; tax law; wording cache: pgaf-4840.pdf plain text: pgaf-4840.txt item: #50 of 113 id: pgaf-4841 author: Karfíková Marie; Boháč Radim title: Tax Procedure Code in the Czech Republic date: 2017-06-30 words: 4036 flesch: 44 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). keywords: administration; assessment; code; procedure; self; tax cache: pgaf-4841.pdf plain text: pgaf-4841.txt item: #51 of 113 id: pgaf-4842 author: Popovič Adrián title: The Fundamentals of Monetary Fulfilment in Tax Administration date: 2017-06-30 words: 4380 flesch: 43 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. keywords: administration; fulfilment; fundamentals; law; principles; procedure; tax; tax administration; tax law cache: pgaf-4842.pdf plain text: pgaf-4842.txt item: #52 of 113 id: pgaf-4843 author: Pardavi László title: New Elements in the Tax Control in Hungary date: 2017-06-30 words: 4827 flesch: 49 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. keywords: authority; cash; control; eprtcs; goods; law; payers; system; tax; vat cache: pgaf-4843.pdf plain text: pgaf-4843.txt item: #53 of 113 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 words: 7545 flesch: 52 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. keywords: court; deduction; entity; excess; interest; law; refund; tax administrator; tax audit; time; vat cache: pgaf-4844.pdf plain text: pgaf-4844.txt item: #54 of 113 id: pgaf-4845 author: Sigmundová Eva title: Means of Protection of Individual Rights in Public Administration – System and Efficiency date: 2017-06-30 words: 1132 flesch: 34 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. keywords: administration; protection; rights cache: pgaf-4845.pdf plain text: pgaf-4845.txt item: #55 of 113 id: pgaf-4846 author: Barta Attila title: The Next Generation of Capital and County Government Offices Developments in Hungarian Middle-Level State Administration Since 2011 date: 2016-12-31 words: 5799 flesch: 35 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). keywords: administration; gos; government; government offices; hungarian; level; offices; public; public administration; state; state administration; system cache: pgaf-4846.pdf plain text: pgaf-4846.txt item: #56 of 113 id: pgaf-4847 author: Čunderlík Ľubomír title: Implications of the New Framework for Market Abuse in the EU date: 2016-12-31 words: 4990 flesch: 34 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. keywords: abuse; art; directive; european; information; market; market abuse; national; regulation cache: pgaf-4847.pdf plain text: pgaf-4847.txt item: #57 of 113 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 words: 6274 flesch: 34 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. keywords: act; banking; credit; crisis; economic; financial; institutions; market; order; policies; policy; regulation; risks; stability; supervision; system cache: pgaf-4848.pdf plain text: pgaf-4848.txt item: #58 of 113 id: pgaf-4849 author: Potešil Lukáš title: System of Regular Remedial Measures in the Administrative Procedure in the Czech Republic and Other Countries of the So-Called V4 date: 2016-12-31 words: 8969 flesch: 35 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 keywords: administrative; czech; european; law; measures; procedure; procedure code; procedure law; procedure rules; public; section cache: pgaf-4849.pdf plain text: pgaf-4849.txt item: #59 of 113 id: pgaf-4850 author: Huchla Andrzej title: Subject of waste management fee in Poland date: 2016-12-31 words: 1592 flesch: 54 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. keywords: fee; law; management; owners cache: pgaf-4850.pdf plain text: pgaf-4850.txt item: #60 of 113 id: pgaf-4851 author: Maslen Michal title: Legislative Changes in the Environmental Impact Assessment act in the Slovak Republic date: 2016-12-31 words: 2470 flesch: 43 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. keywords: act; article; public; right cache: pgaf-4851.pdf plain text: pgaf-4851.txt item: #61 of 113 id: pgaf-4852 author: Šramková Dana title: Tax Codes Concepts in the Countries of Central and Eastern Europe date: 2016-12-31 words: 779 flesch: 37 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. keywords: codes; law; tax cache: pgaf-4852.pdf plain text: pgaf-4852.txt item: #62 of 113 id: pgaf-4853 author: Sulaiman Saqer title: Governments’ Measures to Govern the Coronavirus Crisis and the Lessons Learned date: 2021-04-13 words: 7669 flesch: 52 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 . keywords: coronavirus; coronavirus crisis; coronavirus pandemic; countries; crisis; economic; government; health; measures; palestinian; pandemic; public; world cache: pgaf-4853.pdf plain text: pgaf-4853.txt item: #63 of 113 id: pgaf-5041 author: Popławski Mariusz; Charkiewicz Mariusz 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 date: 2021-04-13 words: 6810 flesch: 45 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 . keywords: act; article; basis; covid; estate tax; municipality; paragraph; payment; payment deadlines; tax; tax instalments cache: pgaf-5041.pdf plain text: pgaf-5041.txt item: #64 of 113 id: pgaf-5409 author: Etel Leonard; Popławski Mariusz title: The Assumptions of a New Tax Ordinance in Poland date: 2016-06-30 words: 7588 flesch: 42 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. keywords: authority; general; law; ordinance; provisions; tax; tax law; tax ordinance; taxpayers cache: pgaf-5409.pdf plain text: pgaf-5409.txt item: #65 of 113 id: pgaf-5420 author: Patyi András title: Good Governance and Good Public Administration date: 2016-06-30 words: 8028 flesch: 45 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. keywords: administration; development; good; governance; government; hungarian; hungary; ibid; law; new; principles; public; rights; rule; state; supra cache: pgaf-5420.pdf plain text: pgaf-5420.txt item: #66 of 113 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 words: 4011 flesch: 38 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. keywords: acc; code; criminal; ence; section cache: pgaf-5421.pdf plain text: pgaf-5421.txt item: #67 of 113 id: pgaf-5422 author: Radvan Michal ; Neckář Jan title: Taxation of Professional Team Sport Athletes in the Czech Republic date: 2016-06-30 words: 3791 flesch: 50 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. keywords: activity; club; court; employment; income; player; tax; team cache: pgaf-5422.pdf plain text: pgaf-5422.txt item: #68 of 113 id: pgaf-5423 author: Domokos László; Németh Erzsébet; Jakovác Katalin title: Supporting the Performance and Efficiency of Governance – Expediency Control and Performance Measurement in SAI’s Audit date: 2016-06-30 words: 8979 flesch: 37 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. keywords: audit; ciency; ectiveness; funds; governance; management; objectives; performance; public; sector; state cache: pgaf-5423.pdf plain text: pgaf-5423.txt item: #69 of 113 id: pgaf-5424 author: Hulkó Gábor title: Legal Remedies against State Funding Decisions in Slovakia date: 2016-06-30 words: 3854 flesch: 39 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. keywords: administration; decision; fund; law; public; state cache: pgaf-5424.pdf plain text: pgaf-5424.txt item: #70 of 113 id: pgaf-5425 author: Frumarová Kateřina title: The Right to Information: Whether or not to Publish Information on Salaries of Employees Paid from Public Funds date: 2016-06-30 words: 1893 flesch: 48 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. keywords: information; public cache: pgaf-5425.pdf plain text: pgaf-5425.txt item: #71 of 113 id: pgaf-5508 author: Buskó Tibor László title: Re-thinking the Lower-middle Level of Administration in Hungary with Particular Reference to the Web 3.0. Era date: 2021-10-29 words: 7337 flesch: 46 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 . keywords: administration; city; customer; development; districts; government; hungary; level; middle; number; points; public; self; service cache: pgaf-5508.pdf plain text: pgaf-5508.txt item: #72 of 113 id: pgaf-5667 author: Serban Oana title: The Biopolitical Turn of the Post-Covid World: Leftist and Neoliberal Insights of Puzzling Biopolitics date: 2021-10-29 words: 7788 flesch: 46 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 . keywords: administration; biopolitics; citizens; covid-19; crisis; governance; law; life; online; pandemic; power; review; solidarity; state; world cache: pgaf-5667.pdf plain text: pgaf-5667.txt item: #73 of 113 id: pgaf-5694 author: Karácsony András; Nagypál Szabolcs title: The Rule of Law and the Extraordinary Situation date: 2021-10-29 words: 4555 flesch: 58 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) . keywords: exception; law; order; public; review; rights; rule; schmitt; situation; sovereign; state cache: pgaf-5694.pdf plain text: pgaf-5694.txt item: #74 of 113 id: pgaf-5723 author: Hosseini Mina title: A Covid Competition Dilemma: Legal and Ethical Challenges Regarding the Covid-19 Vaccine Policies during and after the Crisis date: 2021-10-29 words: 6693 flesch: 37 summary: Keywords: Covid-19, competition law, vaccine policy, ethics, intellectual property 1. Vaccine policies were among the competition policies of compe- tition authorities . keywords: commission; competition; covid-19; crisis; european; health; law; market; online; pandemic; pharmaceutical; policies; property; rights; vaccine; waiver cache: pgaf-5723.pdf plain text: pgaf-5723.txt item: #75 of 113 id: pgaf-5736 author: Cohen-Almagor Raphael title: Israel Facing COVID-19 date: 2021-10-29 words: 4746 flesch: 61 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) . keywords: august; covid-19; government; health; hebrew; israel; pandemic; people; population; public; vaccination cache: pgaf-5736.pdf plain text: pgaf-5736.txt item: #76 of 113 id: pgaf-5738 author: Gát Bence title: Coronavirus Test of the European Union’s Policy on the Rule of Law date: 2021-10-29 words: 8230 flesch: 48 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 . keywords: commission; european; european commission; european union; finances law; institutions; law; law review; member states; parliament; policy; rights; rule cache: pgaf-5738.pdf plain text: pgaf-5738.txt item: #77 of 113 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 words: 7205 flesch: 50 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 keywords: act; administration; danger; decree; emergency; government; hungary; law; municipalities; public; regulation; rules; state cache: pgaf-5750.pdf plain text: pgaf-5750.txt item: #78 of 113 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 words: 6762 flesch: 49 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 . keywords: administration; data; decision; government; headcount; kszdr; law; management; personnel; planning; public; reports; service; support; system; units; workforce cache: pgaf-5785.pdf plain text: pgaf-5785.txt item: #79 of 113 id: pgaf-5788 author: Lentner Csaba title: Outline of the Evolution of the Hungarian Monetary Policy from the Restoration of the Two-level Banking System to the Present Day date: 2021-10-29 words: 6900 flesch: 52 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. keywords: banking; banks; central; crisis; economy; government; hungary; lentner; market; mnb; policy; public; sector cache: pgaf-5788.pdf plain text: pgaf-5788.txt item: #80 of 113 id: pgaf-5791 author: Koltay András; Könczöl Miklós; Lapsánszky András; Tussay Ákos title: Editorial: Progress and Tradition date: 2021-10-29 words: 1008 flesch: 42 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 . keywords: editorial; law; public cache: pgaf-5791.pdf plain text: pgaf-5791.txt item: #81 of 113 id: pgaf-5794 author: Losavio Michael title: Algorithms of Machines and Law:: Risks in Pattern Recognition, Machine Learning and Artificial Intelligence for Justice and Fairness date: 2021-11-30 words: 5737 flesch: 48 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 keywords: artificial; data; ethics; governance; intelligence; law; public; recognition; review; systems; technolog; use cache: pgaf-5794.pdf plain text: pgaf-5794.txt item: #82 of 113 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 words: 7825 flesch: 74 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 . keywords: bans; court; european; face; kahn; klan; law; living; mask; privacy; public; states; united; veil cache: pgaf-5795.pdf plain text: pgaf-5795.txt item: #83 of 113 id: pgaf-5796 author: Weaver Russell title: The Constitutional Implications of Drones, Facial Recognition Technology and CCTV date: 2022-01-10 words: 6844 flesch: 58 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 . keywords: cctv; court; drones; expectation; government; law; police; privacy; public; recognition; surveillance; technolog; technologies; use cache: pgaf-5796.pdf plain text: pgaf-5796.txt item: #84 of 113 id: pgaf-5833 author: Reichel Jane; Chamberlain Johanna title: Public Registries as Tools for Realising the Swedish Welfare State – Can the State still Be Trusted? date: 2022-01-10 words: 9770 flesch: 54 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 . keywords: access; act; administration; data; gdpr; information; law; privacy; protection; public; registries; right; social; state; sweden; swedish; welfare cache: pgaf-5833.pdf plain text: pgaf-5833.txt item: #85 of 113 id: pgaf-5876 author: Orosz Ágnes; Szijártó Norbert title: Socio-economic Governance in the EU date: 2022-01-10 words: 9201 flesch: 50 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 . keywords: coordination; crisis; economic; european; european union; framework; governance; member; national; online; policies; policy; public; review; social; states cache: pgaf-5876.pdf plain text: pgaf-5876.txt item: #86 of 113 id: pgaf-5900 author: Szentgáli-Tóth Boldizsár title: The source of unexplored opportunities or an unpredictable risk factor? Could artificial intelligences be subject to the same laws as human beings? date: 2022-01-10 words: 10377 flesch: 47 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) . keywords: administration; citizenship; entities; european; finances; framework; governance; human; humanoids; intelligence; law; legal; online; people; review; rights; robots cache: pgaf-5900.pdf plain text: pgaf-5900.txt item: #87 of 113 id: pgaf-5905 author: Varga Ádám title: Local Self-Governments and the Vertical Division of Power date: 2022-01-10 words: 6755 flesch: 60 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 . keywords: administration; autonomy; branch; division; executive; governance; government; law; power; principle; public; self; state cache: pgaf-5905.pdf plain text: pgaf-5905.txt item: #88 of 113 id: pgaf-5921 author: Koltay András; Könczöl Miklós; Lapsánszky András; Tussay Ákos title: Editorial: Privacy and Governmental Transparency date: 2022-01-10 words: 800 flesch: 50 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 . keywords: law; privacy; public; university cache: pgaf-5921.pdf plain text: pgaf-5921.txt item: #89 of 113 id: pgaf-5937 author: Berkes Lilla title: Raphael Cohen-Almagor, Just, Reasonable Multiculturalism. Liberalism, Culture and Coercion. (Cambridge University Press, 2021) date: 2022-01-10 words: 1507 flesch: 47 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 . keywords: culture; group; multiculturalism; reasonableness cache: pgaf-5937.pdf plain text: pgaf-5937.txt item: #90 of 113 id: pgaf-5945 author: Varga Csaba title: Hermeneutics of the Law date: 2022-10-28 words: 8370 flesch: 62 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 . keywords: administration; finances; governance; language; law; law review; man; online; past; present; public; review; social; varga; way; words cache: pgaf-5945.pdf plain text: pgaf-5945.txt item: #91 of 113 id: pgaf-6318 author: Mezei Péter; Harkai István 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 date: 2022-10-28 words: 7628 flesch: 53 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 . keywords: article; cdsm; content; copyright; directive; end; law; liability; online; platforms; review; rights; service; terms; user; youtube cache: pgaf-6318.pdf plain text: pgaf-6318.txt item: #92 of 113 id: pgaf-6319 author: Ződi Zsolt title: Characteristics of the European Platform Regulation: Platform Law and User Protection date: 2022-10-28 words: 9398 flesch: 52 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” . keywords: article; concept; content; directive; european; law; online; platform; platform law; protection; public; regulation; rules; services; user cache: pgaf-6319.pdf plain text: pgaf-6319.txt item: #93 of 113 id: pgaf-6380 author: Popławski Mariusz title: Excise tax reform in Poland on electronic cigarettes and heated tobacco products and Personal Income Tax reform: How laws should not be amended date: 2022-10-28 words: 5799 flesch: 61 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 . keywords: act; changes; cigarettes; eur; income; law; pit; pln; public; tax cache: pgaf-6380.pdf plain text: pgaf-6380.txt item: #94 of 113 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 words: 5990 flesch: 62 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 . keywords: abolition; changes; covid-19; czech; czk; income; law; property; public; radvan; tax; tax law cache: pgaf-6381.pdf plain text: pgaf-6381.txt item: #95 of 113 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 words: 8809 flesch: 47 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 . keywords: administration; conditions; crisis; economic; economy; european; finances; international; law; monetary; online; public; recovery; state; tax; ukraine; war cache: pgaf-6382.pdf plain text: pgaf-6382.txt item: #96 of 113 id: pgaf-6393 author: Kinoshita Manako title: The Changes of Japanese Attitude toward Law and Legal System: Comparing the Results of the Survey Conducted in 1976, 2005 and 2022 date: 2023-02-14 words: 8196 flesch: 66 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). keywords: flexibility; japanese; law; morality; orientation; punishment; survey cache: pgaf-6393.pdf plain text: pgaf-6393.txt item: #97 of 113 id: pgaf-6395 author: Kascian Kiryl title: Implications of Russia’s war in Ukraine for Belarus and its society: what is exactly written in the EU documents? date: 2022-10-28 words: 8831 flesch: 46 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 . keywords: aggression; belarus; council; country; documents; lukashenka; measures; regime; regulation; russia; situation; society; ukraine; war cache: pgaf-6395.pdf plain text: pgaf-6395.txt item: #98 of 113 id: pgaf-6399 author: H. Szilágyi István title: Social Legal Consciousness or Legal Culture? date: 2023-02-14 words: 19337 flesch: 51 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. keywords: administration; analysis; communication; concept; consciousness; cultural; culture; finances law; friedman; governance; individual; knowledge; law; law review; legal; level; online; patterns; press; public; research; social; society; szilág; university cache: pgaf-6399.pdf plain text: pgaf-6399.txt item: #99 of 113 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 words: 12085 flesch: 53 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). keywords: administration; badó; county; education; finances; governance; government; law; level; municipality; ola; online; perception; population; public; research; review; services; source; state; table cache: pgaf-6408.pdf plain text: pgaf-6408.txt item: #100 of 113 id: pgaf-6409 author: Lentner Csaba; Zsarnóczai Sándor J. title: Some Aspects of Fiscal and Monetary Tools of the Environmental Sustainability – Through the Case of Hungary date: 2022-10-28 words: 7359 flesch: 50 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 . keywords: bank; central; development; economic; economy; emissions; energ; energ y; environmental; global; government; green; hungarian; mnb; online; public; sustainability cache: pgaf-6409.pdf plain text: pgaf-6409.txt item: #101 of 113 id: pgaf-6437 author: Aden Kadir 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 date: 2023-02-14 words: 13872 flesch: 41 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. keywords: activities; administration; building; capacity; climate; community; development; engagement; environmental; finances; governance; government; interaction; journal; law; online; people; policies; protection; public; review; reward; youth; youth engagement cache: pgaf-6437.pdf plain text: pgaf-6437.txt item: #102 of 113 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 words: 8808 flesch: 50 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. keywords: behaviour; expectations; individuals; law; mexicans; mexico; norms; participants; results; street; test cache: pgaf-6449.pdf plain text: pgaf-6449.txt item: #103 of 113 id: pgaf-6473 author: Ofiarska Małgorzata title: Polish Experience in the Search for the Optimal Model of Performing and Financing Metropolitan Tasks date: 2023-02-14 words: 8855 flesch: 36 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. keywords: act; administration; areas; cooperation; district; draft; government; metropolitan; metropolitan union; municipalities; public; self; solutions; tasks; union cache: pgaf-6473.pdf plain text: pgaf-6473.txt item: #104 of 113 id: pgaf-6489 author: Szentgáli-Tóth Boldizsár; Simonelli Marco Antonio title: Populism and Liberal Constitutionalism: A Proposal to Define the Impact of Populism on the Constitutional Framework date: 2023-02-14 words: 8011 flesch: 44 summary: European Constitutional Law Review, 12(1), 6–26.  International Journal of Constitutional Law, 17(2), 536–553. keywords: administration; art; constitution; court; democracy; european; hungary; law; law review; national; online; populism; proposal; public; review; system cache: pgaf-6489.pdf plain text: pgaf-6489.txt item: #105 of 113 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 words: 9221 flesch: 45 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. keywords: article; assembly; constitution; decrees; emergency; force; government; law; north macedonia; republic; rights; state cache: pgaf-6495.pdf plain text: pgaf-6495.txt item: #106 of 113 id: pgaf-6496 author: Štrkolec Miroslav title: Tax Law in Slovakia under the Influence of Pandemic, Digital Transformation and Inflation date: 2023-06-30 words: 7380 flesch: 59 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 . keywords: act; budget; eur; income; law; pandemic; public; revenues; state; tax; tax law; taxation; taxes cache: pgaf-6496.pdf plain text: pgaf-6496.txt item: #107 of 113 id: pgaf-6561 author: Kálmán János title: The Legal Status of Independent Regulatory Organs and Their Place in the Hungarian State Administration date: 2023-06-30 words: 7207 flesch: 35 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 . keywords: act; administration; article; authority; bodies; government; independence; law; organs; powers; public; status cache: pgaf-6561.pdf plain text: pgaf-6561.txt item: #108 of 113 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 words: 9130 flesch: 45 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) . keywords: activities; administration; agencies; constitution; country; executive; governance; government; institutions; law; nigeria; officials; online; public cache: pgaf-6650.pdf plain text: pgaf-6650.txt item: #109 of 113 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 words: 6624 flesch: 58 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 . keywords: african; children; education; female; girls; law; oguno; online; onuora; protocol; right; school; women cache: pgaf-6692.pdf plain text: pgaf-6692.txt item: #110 of 113 id: pgaf-6811 author: Novak Marko title: Central European with a Post-Socialist Limp: On the Slovene Legal Identity date: 2023-06-30 words: 9010 flesch: 54 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. keywords: culture; european; law; model; norms; relations; review; rule; slovene; slovenia; system; theory; values cache: pgaf-6811.pdf plain text: pgaf-6811.txt item: #111 of 113 id: pgaf-6816 author: Cohen-Almagor Raphael title: Should Liberal Democracy Respect Group Rights that Discriminate against Women and Apostates? date: 2023-06-30 words: 9801 flesch: 58 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 . keywords: almagor; cohen; democracy; discrimination; gender; group; law; martinez; online; press; pueblo; review; rights; state; university; women cache: pgaf-6816.pdf plain text: pgaf-6816.txt item: #112 of 113 id: pgaf-6850 author: Gerencsér Balázs Szabolcs title: Principles for the Europeanisation of Public Administration: In Search of the European Procedural Administrative Principles date: 2023-06-30 words: 8745 flesch: 44 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 . keywords: administration; bodies; european; governance; law; member; model; principles; public; reneual; review; rules; sigma; states; union cache: pgaf-6850.pdf plain text: pgaf-6850.txt item: #113 of 113 id: pgaf-6884 author: Kovács Helga 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 date: 2023-06-30 words: 11001 flesch: 56 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 . keywords: amendment; case; clause; court; establishment; kennedy; law; practice; prayer; public; religion; school; speech; state; test cache: pgaf-6884.pdf plain text: pgaf-6884.txt