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The initial part of the article provides an overview of the constitutional and statutory bases of the institution of petition and the constitutional bases of the administration of justice in Poland. The author also presents the parliamentary procedure of considering petitions with a particular emphasis on the role of the Committee on Petitions in this regard. These considerations are followed by the analysis of five petitions submitted to the Sejm in the 8th term of office, which began on 12 November 2015, until 3...

The most efficient sources of public incomes are public imposts, especially taxes. In accordance with Article 217 of the Constitution of the Republic of Poland „the imposition of taxes, as well as other public imposts, the specification of those subject to the tax and the rates of taxation, as well as the principles for granting tax reliefs and remissions, along with categories of taxpayers exempt from taxation, shall be by means of statute”. Shape of the rule of fiscal sovereignty of state laid down in Article 21...

The goal of the paper is to analyse the effects of additional taxation of the banking sector in Germany and Poland in the context of implemented taxation models for this sector. The article includes an identification of types of taxation of the financial sector and an assessment of options for additional taxation of the financial sector from the point of view of the scope of taxation, tax subject, tax base, scale and tax rates, as well as the purpose of funds raised in the form of tax. Assessment of the macroecono...

Public housing system in Poland is based on a local government-dominated social rented sector in which the social landlords' functions are mainly filled by municipalities and their organizational units. One of the most important fields of municipal housing management is financial management which includes the whole issues and financial problems occurring in all life cycle phases of these stocks, including construction and acquisition of housing estates, maintenance and renovation of existing stock as well as their...

The paper discusses selected results of a telephone in-depth interview (TDI) study conducted among 20 Polish companies employing foreigners. The nature of the study was exploratory and it was aimed at detailing the current knowledge about the help the employers offer to foreign employees and the costs of it for the company. The analysis was made taking into account the labour market segment. Half of the surveyed organizations were respondents who employed foreign employers in jobs from the primary labour market (m...

After the military defeat of Poland, the course of the border with Slovakia changed. Germany and Slovakia signed in autumn 1939 in Berlin the Treaty, on the basis of which Slovakia regained the Northern parts of Spiš, Orava and Kysuce region, which had been joined to Poland between 1920 and 1938. One of the most significant problems was the determination of the definitive course of the new border. The border was determined by negotiations between the Slovak and the German side until 1940. On each section of the Sl...

The scope of the study was to identify social factors influencing significant transformations of the landscape in south-eastern Poland, with particular emphasis on the rural areas of the Podkarpackie Province. The research methodology included quantitative social research (CAPI) performed in selected villages regarding the perception of tall trees in the immediate neighbourhood of respondents' residence site (house, street). An archival query on cartographic and iconographic materials of selected settlements enabl...

Background: Services create most of employment and value added in modern economies and via delivering key intermediate inputs to other sectors they enhance industrial performance and boost economic growth. The significance of international trade in services is systemically growing together with development of ICT technologies. Although Poland's share in global trade in services is rather small (1.01% in exports and 0.72% in imports in 2016) this sector is important for the Polish economy. In 2016, Poland's service...

Background: Ski resort is a kind of tourism destination and can be defined and understood in many different ways. The common feature of all ski resorts is dominant role of the offer for winter sports (alpine and cross-country skiing, snowboarding) participants in the destination product. However ski resorts are diverse due to different natural and legal conditions, their size, technical equipment, age and other factors. The concept of community and corporate models of ski resorts is an attempt to explain that diff...

This work based on Romantic literature reflects the image of Jozef Bem as a romantic hero and a symbol of Polish-Hungarian friendship. Comparing the progress of the national literatures of this epoch, mainly the Polish and Hungarian one, and conditions of their development leads us to their overall conjunction of the 19th Century. In our paper, we use sources from history and literature and we try to put Jozef Bem’s person into right context of Hungarian revolution set in years 1848/1849 during governance of Habsb...

The rate of changes and the growing uncertainty rise to the need for a strategic approach to development planning, which is active and flexible in relation to the changing reality. Strategic planning, occurring in companies, was adapted by the social-economic development planning of self-government units. However, there are difficulties in applying the strategic planning in the spatial planning and integration of the two forms of planning rarely takes place. Scientific publications focus on strategic planning of s...

The purpose of this paper is to identify the impact of transaction costs in investment in renewables in Poland. The subject of the study involves investment in wind farms. The research concerns the years 2005 – 2017. The European Union has formulated specific goals for the development of renewable energy. Directive 2009/28 / EC of the European Parliament and the Council has set a target for the EU countries to achieve by 2020 a 20% share of energy from renewable energy sources (RES) in final gross energy consumpti...

After regaining independence, the homogenization of the education-centred system and the conceptions of upbringing, during the period of the Partitions determined by the political, cultural and social influences of the partitioning powers, became the task of Polish educational authorities. Political situation in our country, unstable at that time, and, changing in connection with that fact, the standpoints of the ruling parties, were finding reflections in the issues of education, including the matters of upbringi...