The article presents key developments in Polish antitrust legislation and jurisprudence of 2011. Its legislative part focuses on the renewal of Polish Group Exemption Regulations for vertical agreements, specialization and R&D agreements as well as cooperation agreements in the insurance sector....

Competition authorities carry out investigations and impose legal penalties on firms which are caught infringing the competition law. The rationale of this policy is to prevent firms from distorting free competition in a way that is detrimental to economic efficiency and at the same time to...

The current experimental study examined the effect of monetary rewards on tax compliance. Eighty-six participants were randomly assigned to one control and two reward conditions (low vs. high reward). Overall, tax compliance was not affected by the rewards. However, a change in compliance...

Standard models of tax evasion use a static decision-under-uncertainty setting to determine how an individual’s evasion decision is affected by the fiscal instruments. Most of these models fail to create a framework, within which unique relationships between tax evasion and its main...

В статье рассмотрены актуальные вопросы, касающиеся штрафных санкций за нарушение хозяйственных договоров по ведению бухгалтерского и налогового учета;...

<i>В статье рассматриваются исправительные работы как один из видов наказаний за преступления, совершенные по неосторожности. Анализируются исследования...</i>