Personal income tax (hereinafter referred to as PIT) has a short history, as it appeared in tax systems of EU countries as late as at the end of the 18th century. As a specific universal structure it performs two economic functions: providing financial means for covering some public expenses...

Recent years have witnessed the emergence of digital currencies - digital representations of value which are transferred using IT technologies and used as a medium of exchange but are not recognised as official means of payment. Bitcoins are one of such currencies and their popularity in Europe...

This article examines fiscal illusions inpublic finance systems where decentralisation involving the introduction of an independent and autonomous component oflocal government funding brings new problems. It presents a synthesis ofthe findings from a Polish empirical study that set out to...

In this article, we analyzed economic surroundings as a precondition for the development of the tax environment in the context of alterglobal development. We admitted that economic globalization is harmful to the environment because it depends on its own viability: the constant increase in...