University Scientific Journals (Univ. of Gdansk)
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A tax penalty as a punishment? Legal aspects of the concurrence of tax and criminal sanctions
Full text linkTax crime in the Czech Republic has become increasingly important in recent years. This article focuses on an unintended consequence of tax crime, namely the issue of double jeopardy. In the Czech legal system, tax proceedings and criminal proceedings are conducted separately. The aim of this article is to determine whether it is possible to impose a tax penalty and a penalty in criminal proceedings at the same time without violating the ne bis in idem principle. The hypothesis assumes that the concurrence of these sanctions is possible if the penalty is not considered as a punishment in the sense of criminal law. For these purposes, the legal framework that defines tax and criminal proceedings in the Czech Republic is first analysed. Subsequently, the conditions under which it is possible to conduct these proceedings in the same case are identified, using an analysis of the case law of European and domestic courts. The authors conclude that tax penalties are punitive in nature and therefore the sanctions imposed must be considered. However, the current legal framework in the Czech Republic makes this very difficult, as the tax administrator is not granted discretionary powers when imposing penalties. Therefore, the following solutions are proposed: 1) change the legislation and allow discretion in imposing penalties, 2) do not impose penalties at all if a punishment has already been imposed in criminal proceedings, 3) merge the two proceedings and impose one sanction
Modernization of supervision over the collection of value-added tax on B2C transactions
Full text linkThe article describes the modernization of supervision over B2C transactions in Poland. This is an underappreciated area of this tax. It is one of the key factors for the effectiveness of VAT collection and one of its structural weaknesses, where tax collection can be disrupted.
The article focuses on the transformation of the control tool—the cash register. The digitization of this area occurred relatively late in Poland. The main emphasis was placed on B2B transactions and the protection of input tax. This delay allowed for the use of experiences from other countries modernizing their supervision over B2C transactions.
Modernization of supervision of B2C sales is a process worth observing, especially given the growing importance of e-commerce in the economy. Along with it, the importance of intangible tools supporting tax collection, such as electronic cash registers, which can operate on digital platforms, will grow.
A mixed- method approach has been utilized for this paper, consisting of the analysis of literature, legal regulations and statistical data. the main goal of the analysis was to capture the process of change and especially its dynamics
Meeting the convergence criteria as a source of fiscal stability
Full text linkThe aim of this article is to assess the convergence criteria (for entry into the eurozone) as determinants of financial stability and fiscal stability. The research question posed by this article is to evaluate the impact of meeting the convergence criteria on the fiscal area, i.e., whether and what impact these economic criteria have or may have on fiscal stability, using the specific example of the Czech Republic. This article first defines the basic principles and pillars of financial stability, which also include fiscal stability. It then attempts to find links between the convergence criteria and fiscal stability
Koreańska kultura picia alkoholu – werbalne i niewerbalne wzorce zachowań grzecznościowych lansowane w popularnych serialach koreańskich
Full text linkThe popularity of Korean television series, available via streaming platforms, is one of the factors contributing to the increasing fascination with South Korea in Poland. The aim of this article is to analyze patterns of politeness, both verbal and nonverbal, in the context of drinking culture as portrayed in Korean dramas. Despite the growing popularity of South Korean pop culture in Poland, there is still a limited number of studies on Korean customs and traditions. The choice of issues related to drinking etiquette results from the significance alcohol holds in Korean society. The research material, consisting of scenes from dramas, was drawn from Korean productions available on Netflix. The results of the analysis may serve both theoretical and practical purposes, providing a synthetic collection of essential information that may be useful for both travelers and for employees working in Korean companies in Poland.The popularity of Korean television series, available via streaming platforms, is one of the factors contributing to the increasing fascination with South Korea in Poland. The aim of this article is to analyze patterns of politeness, both verbal and nonverbal, in the context of drinking culture as portrayed in Korean dramas. Despite the growing popularity of South Korean pop culture in Poland, there is still a limited number of studies on Korean customs and traditions. The choice of issues related to drinking etiquette results from the significance alcohol holds in Korean society. The research material, consisting of scenes from dramas, was drawn from Korean productions available on Netflix. The results of the analysis may serve both theoretical and practical purposes, providing a synthetic collection of essential information that may be useful for both travelers and for employees working in Korean companies in Poland
Geography of Innovations in the Context of Postmodernity: Sociocultural Factors and Mechanisms for Ensuring the Innovation Sustainability of Public Administration Institutions
Full text linkThe research considers innovation processes due to the interaction of spatial, social, cultural and managerial factors in the dynamic conditions of the globalized world. Special attention is paid to identifying not only the economic and technological prerequisites of innovations, but also to the deep socio-cultural factors that modulate the innovative sustainability of public administrative institutions at the local level. The theoretical and analytical stage involves a critical study of scientific sources that highlight the evolution of ideas about innovations in regional and local development and the transformation of concepts of spatial organization of innovation processes in the context of postmodern trends. The empirical part of the study is based on conducting a sociological survey of residents of different communities to collect data on the perception of innovations, willingness to support innovative projects, the level of trust in local institutions, the assessment of the impact of local identity on the development of the territory, and attitudes towards global changes
Conceptual Foundations of the Post-war Transformation of Public Administration: An Arthetypical Approach
Full text linkThe article determines the theoretical basis of the post-war transformation of public administration. It is emphasized that Ukraine has chosen the path to transform the public administration system with an orientation towards European standards and a systemic transformation of the state system, based on the modernization paradigm. An analysis of current problems of public administration transformation processes in Ukraine has been conducted, based on which positive and negative trends of transformation processes have been identified both at the national and local levels. The need for a post-war transformation of public administration taking into account the archetypal approach has been proven. When implementing the post-war transformation of public administration, it is justified to take into account the connections between the contingent of voters and state (regional) programs developed to provide services to these voters using an archetypal approach, which takes into account various types of connections between a person and the state, which develops and implements programs aimed at improving people’s well-being. The results suggest that the formation of the system and mechanisms of the post-war transformation of public administration should be based on the concept of managing transformational processes in socio-economic systems taking into consideration the archetypal approach
The dark side of intractable conflicts: Unveiling the causes and implications of the Israel – Hamas war
Full text linkThe long-standing Israeli-Palestinian conflict is the foundation of the Israel-Hamas War. The Israeli-Palestinian conflict began toward the end of the 1800s. Israelis and Palestinians created separate movements to protect their own interests as they fought for sovereignty over the region and the right to self-determination. Israel’s independence in 1948 expanded its control resulting to large displacement of Palestinians which was considered as “Nakba,” or “catastrophe” in the Arab World. This study attempts to explore the current Israeli-Hamas war and its causes and implications. The escalation theory was used as the theoretical underpinning. The study was based on a documentary research design. Findings showed that Hamas’s perception of «Israeli excesses» was what set off the current Israeli-Hamas conflict. The implications of the conflict were identified to include economic upheavals, the potential of contagion, increased political polarization, novel strategic challenges, and the evolving character of warfare as a result of aggressive non-state players. The study recommends the adoption of a two-state solution as the most potent resolution of the Israeli-Hamas war
Znaczenie źródeł prawa wykorzystanych przy opracowywaniu Konstytucji Republiki Łotewskiej dla wzmocnienia konstytucjonalizmu
No full textThe Constitution of the Republic of Latvia took two years to draft and entered into force on 7 November 1922. The process was influenced by historical events and the political situation in which the Latvian people found themselves, thus necessitating the drafting of a constitution that would meet the current needs of the people and the country, strengthening the ideas of parliamentarism, democracy and republic. Influenced by diverse parliamentary representation, the Constitution combined elements from various legal traditions, including the Weimar Constitution, the U.S., and others, while adapting them to Latvian circumstances. It marked a transition from imperial rule to a democratic republic, rooted in parliamentary and republican principles. The study examines the choices made by the Constituent Assembly, the sources of law used and the diverse considerations in the drafting process of the various concepts enshrined in the Constitution.Opracowywanie Konstytucji Republiki Łotewskiej, która weszła w życie 7 listopada 1922 r., zajęło dwa lata. Na proces ten miały wpływ wydarzenia historyczne i sytuacja polityczna, w jakiej znalazł się naród łotewski. Wymusiły one zredagowanie Konstytucji, która spełniałaby bieżące potrzeby narodu i państwa, wzmacniając idee parlamentarne, demokratyczne i republikańskie. Pod wpływem zróżnicowanej reprezentacji parlamentarnej Konstytucja łączyła elementy zaczerpnięte z różnych tradycji prawnych, w tym Konstytucji Weimarskiej, Stanów Zjednoczonych i innych, jednocześnie dostosowując je do łotewskich uwarunkowań. Jej przyjęcie stanowiło o przejściu od rządów cesarskich do republiki demokratycznej, zakorzenionej w zasadach parlamentarnych i republikańskich. W artykule przeanalizowano wybory dokonywane przez Zgromadzenie Konstytucyjne, wykorzystane przez nie źródła prawa oraz różnorodne rozważania prowadzone w procesie opracowywania rozmaitych konceptów zawartych w Konstytucji
Idea współczesnego Panoptikonu z perspektywy pokolenia Z
Full text linkJeremy Bentham’s concept of the Panopticon, which originated in the 18th century, is still relevant. It is fostered by the development of digital and networking technologies massively used by people, especially representatives of Generation Z. The aim of the article is threefold: to present the very idea of J. Bentham’s concept of the Panopticon, to demonstrate its relevance today and to show how representatives of Generation Z behave when using new online technologies. A triangulation of research methods was used to prepare the article, combining theoretical and empirical methods (observation and a moderated group discussion conducted among representatives of Generation Z – young people aged 15–17). The results confirmed that the development of digital technologies has contributed to the transformation of surveillance into a widespread and deeply rooted phenomenon in everyday social life, weakening the sense of privacy and control over one’s choices. Functioning under the constant presence of technology, Generation Z is becoming both a witness and a participant in a new kind of panopticism, without always being aware of the consequences of their activities and decisions.Koncepcja Panoptikonu Jeremy’ego Benthama, ukuta w XVIII wieku, jest dalej aktualna. Sprzyja temu rozwój technologii cyfrowych i sieciowych masowo stosowanych przez ludzi, w tym zwłaszcza przedstawicieli pokolenia Z. Cel artykułu jest trojaki: przedstawienie samej idei koncepcji Panoptikonu Benthama, wykazanie jej aktualności w dzisiejszych czasach oraz ukazanie sposobu zachowania się przedstawicieli pokolenia Z korzystających z nowych technologii internetowych. W celu przygotowania artykułu zastosowano triangulację metod badawczych, łącząc metody teoretyczne z empirycznymi (obserwacja oraz moderowana dyskusja grupowa przeprowadzona w gronie przedstawicieli pokolenia Z – młodzież w wieku 15–17 lat). Uzyskane wyniki potwierdzają, że rozwój technologii cyfrowych przyczynił się do przekształcenia nadzoru w zjawisko powszechne i głęboko zakorzenione w codziennym życiu społecznym, co prowadzi do osłabienia poczucia prywatności i kontroli nad własnymi wyborami. Pokolenie Z, funkcjonujące w warunkach nieustannej obecności technologii, staje się zarówno świadkiem, jak i uczestnikiem nowego rodzaju panoptyzmu, nie zawsze będąc świadome konsekwencji swojej aktywności i podejmowanych decyzji
Studium przypadku działalności społecznej młodzieży na przykładzie Stowarzyszenia Eventre
Full text linkCelem artykułu jest analiza działalności społecznej młodzieży jako narzędzia wspierającego rozwój kapitału ludzkiego i społecznego oraz kształtowania postaw przedsiębiorczości społecznej. Podstawą opracowania jest studium przypadku Stowarzyszenia Eventre, które w latach 2024–2025 zorganizowało szereg inicjatyw o charakterze edukacyjnym, społecznymi przedsiębiorczym na terenie Gdańska. W badaniu zastosowano metodę analizy dokumentów, obserwacji uczestniczącej oraz autoetnograficznej refleksji autora jako organizatora działań. Wyniki wskazują, że tego rodzaju aktywność młodzieży nie tylko rozwija kompetencje indywidualne (takich jak przywództwo, komunikacja czy zarządzanie projektami), ale także wzmacnia sieci społeczne i buduje zaufanie społeczne.Potwierdzają to teorie kapitału ludzkiego (Becker, 1964), kapitału społecznego (Putnam, 2000) i przedsiębiorczości społecznej (Austin et al., 2006). Analiza wyników w kontekście raportów OECD (2018), WEF (2020) i GEM Poland (2024) pozwala sformułować rekomendacje dotyczące dalszego wspierania aktywności młodzieży w Polsce