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The paper is devoted to the issues of tax accumulation and its role in shaping the amount of local government taxes in Poland. Therefore, the research covered taxes forming the tax system which entirely contribute to the budgets of local government units. The basic objective of the study is an in-depth analysis of the concept of the classic institution of tax law in question. The implementation of this research intention, however, required reference to the relationship between tax accumulation and the obligatory e...

The Polish-Slovak relations were very complicated at the turn of the 1920s and 1930s. Both Slovakia and Poland formed part of Czechoslovakia and they represented the product of a new international political order that emerged after the First World War. However, these states had mutual unresolved problems and border disputes dated often back a long time. These issues also related to Slovakia. Since the late 19th century, the Region of Northern Spiš, Region of Orava and the areas around the Town of ?adca had represe...

The article is devoted to legal aspects of the Children's Environmental Parliament ac-tivity as of a special form of extracurricular education in Ukraine. Basing on the analy-sis of legislation as well as methodological and other documentation the author analyzes and specifies legal forms of the Children's Environmental Parliament activity. Such forms determine its special place in system of extracurricular environmental and natu-ralistic education. Considering progressive achievements of the Ukrainian environment...

The article is devoted to the issues of official results of intellectual activity in the Russian Federation and its connection with labor law. In general, results of intellectual activity are regulated by the civil law; however, in case of service work, service invention, service utility model, service industrial design, service selection invention, and service topology created by the employee in the framework of its labor functions, certain issues are also regulated by the labor law. For instance, the remuneratio...

Sociology as a scientific discipline includes the sociology of war. In recent years, wars have not become a thing of the past, but, on the contrary, military conflicts are taking place even more often, affecting the everyday life of modern society on the global and local levels. This article focuses on the issue of war as a social process by examining the works of Nikolai Golovin and Pitirim Sorokin and other scholars who have contributed to the development of the sociology of war. They set key trends in establish...

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...

Games on chance make important part of the free movement of services within the European Union (hereinafter: EU) internal Market. Due to the development of technology, the online gambling is a fast developing activity in Europe. Since this activity can be provided by the Internet the market of the gambling industry practically doesn´t have physical limits. Different kinds of gambling services often operate across borders and can also operate outside the control of individual EU countries’ national authorities. Thi...

Division of power as a base principle of construction of state power is a major precondition for establishment and construction of democratic and functional states in accordance with international acquitted standards and practices. Parliamentary control of the Government and the state administration bodies in front of Parliament is one of the characteristics of the parliamentary system. The Government of the Republic of Macedonia and its members for their work are responsible before the Parliament of the Republic ...

There is no democratic system without free, general and fair elections. The sovereignty of the people in democracy is achieved through its participation in political decision-making and the right to choose democratic institutions, which are entrusted with the mandate to govern the country. Elections are the essence of democracy or the means by which it functions. Democracy in all its forms is based on the electoral system, which creates the governing structure of a country, assures the participation of citizens in...

This paper looks at the sequences found in the Romanian witness examination, and more specifically at the post turns following an adjacency pair. The speech event of witness examination is coherently organised in the form of minimal, two-turn adjacency pair sequences of questions and answers. Therefore, the adjacency pair is the basic unit of the sequential organisation, made up of a first pair part and a second pair part, a question and an answer in this case. Turns in a conversation are not single utterances, bu...

The development of science and technology in the modern world affects all aspects of human life. So, in connection with the emergence of Assisted Reproductive Technologies (ART), the current concept of kinship is increasingly being questioned. In the process of assisted reproduction, biological materials are often used not only by people who wish to become parents, but also by other people (donors of sperm, ovum, etc.). That is, persons who are duly registered as parents of a child conceived with the help of ART m...

The re-opening of criminal proceedings, where a judgment has already entered into force, due to newly discovered circumstances ensures the right of persons to a fair trial and a fair final judgment. Any person involved in criminal proceedings whose right or legitimate interests have been affected by specific criminal proceedings have a guaranteed right to lodge an application seeking the re-opening of criminal proceedings for the investigation of newly discovered circumstances. However, the initiation of such proc...

The main aim of this article is the evaluation of the private-law regulation of the contract for services in the Polish law. The Polish Civil Code, on the grounds of the principle of the freedom of contracts, has regulated the basic types of the contracts for services as nominate contracts. Pursuant to Article 750 of the Civil Code, the provisions on the contract for mandate apply accordingly to the remaining contracts for services which have not been regulated by other provisions. Thus, it is necessary to establi...

The legal order of the EU increasingly influences the domestic law of the individual member states of this supranational organization. Labour law is not an exemption, while it is considered to be a relatively independent branch of law in the legal system of the Czech Republic and of the other EU member states. Many member states, including the Czech Republic, have codified this area of law, i.e. the legal relations established through dependent work and the respective co-dependent relations are dealt with by a sep...

This article deals with employee holiday. Holiday is a time of relax, by which the right of employees to longer leave of absence within the calendar year is realized. The right to annual holiday with pay is one of the basic social rights of employees; this right is guaranteed by international as well as Czech legal regulation together with the right to just conditions of work. The aim of this article is to define employee holiday and its fundamental principles according to the Czech legal regulation and point out ...

This article is devoted for studying the forms and directions of cooperation between Ukraine and African countries, the analysis of the negative and positive aspects of this process, its perspectives and role in modern world politics and economics. The relevance of the research topic comes from the need to study the process of cooperation between the countries of the developing regions of the world in the economic and political spheres. Secondary actors of world politics are the objects of study in all three main ...

Rule of law has been designed as a construction mainly aiming at observing the rights and freedoms of individuals, by protecting them and ensuring general balance where everyone obeys state law and no one is above the law. The amount of legislation, the political power interested in satisfying its own interests, which are frequently in opposition with the general interests of individuals, the shaping of the various groups of interests that try to impose their own will, are harmful factor that endanger the very exi...

Under the European Union law regulations, social organisations whose statutory activities include promoting environmental protection (ecological organisations) have obtained extensive procedural rights in the area of administrative procedures in environmental matters requiring public participation. The solutions adopted in EU law have been transposed and adapted to the local conditions of individual Member States, including Poland. The regulations applicable in the above-mentioned scope regarding ecological organi...