Finanse i Prawo Finansowe/Journal of Finance and Financial Law 2022: Numer Specjalny 1

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  • Trust in Institutions and Tax Compliance. A Multilevel Analysis of the Regions of Spain 

    Cantero-Galiano, Jesús (Wydawnictwo Uniwersytetu Łódzkiego, 2022-11-23)
    The purpose of the article/hypothesis: The aim of this work is to delve into the significance of trust in the phenomenon of tax compliance. Specifically, the relationship between taxpayers’ trust in the Government, ...

  • Democracy, Economy, Progress and the Rule of Law. Special Reference to the Tax Regime for Religious Denominations 

    Catalá Rubio, Santiago (Wydawnictwo Uniwersytetu Łódzkiego, 2022-11-23)
    The purpose of this article is twofold: on the one hand, to relate the fiscal and financial model to the Social and Democratic Rule of Law, on the other one, to transfer Spanish experiences that may be of interest to Poland, ...

  • Principles and Rules for Determining the Tax Capacity of Entrepreneurs in Income Taxes 

    Supera-Markowska, Maria (Wydawnictwo Uniwersytetu Łódzkiego, 2022-11-23)
    The purpose of this paper is a multifaceted theoretical and legal analysis of the issue of determining the tax capacity of entrepreneurs in income taxes so as to be able to assess the adequacy of the rules in this area for ...

  • Factors Explaining Tax Compliance 

    Lagos Rodríguez, Mª Gabriela (Wydawnictwo Uniwersytetu Łódzkiego, 2022-11-23)
    The aim of the article: The aim is to examine factors explaining tax compliance identified in the Economy to design an efficient tax compliance system. Methodology: In order to achieve the formulated aim, the paper provides ...

  • The Spanish Tax System and Tax Policy in Spain in the Context of the Covid-19 Pandemic Framework 

    Supera-Markowska, Maria (Wydawnictwo Uniwersytetu Łódzkiego, 2022-11-23)
    The purpose of this paper is to characterize the Spanish tax system and to present the main assumptions of tax policy in Spain in the context of the COVID-19 pandemic framework in order to formulate conclusions as to the ...

  • The Purpose of the Tax System that Gives Meaning and Legitimacy to Taxes 

    Muñoz López, José Luis (Wydawnictwo Uniwersytetu Łódzkiego, 2022-11-23)
    The purpose of this article is to analyze the ultimate purpose of the tax system that gives meaning and legitimacy to taxation. The citizen thus becomes an integral part of the State, has the ability to elect its representatives ...

  • Preface 

    Supera-Markowska, Maria (Wydawnictwo Uniwersytetu Łódzkiego, 2022-11-23)
    The purpose of this paper which serves as an introduction to the special edition of the quarterly of “Finanse i Prawo finansowe. Journal of Finance and Financial Law” under the title of Current Challenges for National Tax ...