Tytuł tomu:
THE BASIC PROBLEMS OF PUBLIC FINANCE REFORMS IN THE 21^st CENTURY IN EUROPE

LES RÉFORMES PRINCIPALES DES FINANCES PUBLIQUES EN EUROPE AU DÉBUT DU XXI^ème SIÈCLE

Edited by
Eugeniusz Ruśkowski
Marcin Tyniewicki

Spis treści / Contents

1. Introduction
   

Part I
GENERAL CONCEPTIONS AND PROBLEMS


2. Lilia Bobkova, Ph.D.,
   The State as a Subject of Financial Law in the Face of Public Finance Reforms in the 21^st Century in Europe
   
3. Prof. Michel Bouvier
   La nouvelle gouvernance financière de l’Etat en France
   
4. Prof. Marie-Christine Esclassan
   L’adaptation des contrôles financiers publics à la nouvelle gestion publique
   
5. Mgr Adrian Gosk
   The Development and Prospects of an Internal Audit in Public Finance Sector Units in Poland
   
6. Prof. JUDr. Marie Karfíková, CSc., Doc. JUDr. Hana Marková, CSc., JUDr. Radim Boháč, Ph.D.,
   The Reform of Public Finance in the Czech Republic
   
7. Prof. Alexander N. Kostukov, Ph.D.
   Constitutional and Legal Priorities of Socio-Economic Development of Russia
   
8. Prof. dr hab. Krystyna Piotrowska-Marczak
   Explanation of Public Finance Reforms in Poland
   
9. Dr Anna Ostrowska
   The Law of State and Local Government Grants - Necessary Amendments and Reforms
   
10. Doc. Christina Peshkova
    Some Aspects of Intergovernmental Relations in the Russian Federation
    
11. Dr Sebastian Skuza
    Bank Gospodarstwa Krajowego (Domestic Management Bank) as a Financial Institution in the State Public Finance System
    
12. Mgr Urszula Kinga Zawadzka
    La réforme des finances publiques en France
    
13. Dr hab. Anna Jurkowska-Zeidler
    The Regulation of the Single Financial Market in the European Union. A New Dimension
    

Part II
BUDGET SYSTEM OF THE STATE


14. Natalia Chebykina, Ph.D.
    Special Budgetary Funds – the Practice of Establishment, Functioning and Reforming
    
15. Dr hab. Jolanta Szołno-Koguc
    Prospects for the Development of Fund Economy in Poland
    
16. Dr hab. Teresa Lubińska, Professor of the University of Szczecin, Dr hab. Alberto Lozano-Platonoff, Professor of the University of Szczecin, Dr Magdalena Godek, Dr Tomasz Strąk, Mgr Marcin Będzieszak
    Performance Budgeting in Poland: Achievements and Future Perspectives
    
17. Alexander Matnenko, Ph.D.
    Introduction of Budgeting Focused on the Result (Comparative Law Research)
    
18. Aleksey G. Paul, Ph.D.
    Basic Questions of Russian Budget Law Reforms
    
19. Mgr Ludmiła Lipiec-Warzecha
    Responsibility of Members of the Body which Executes Budget or the Financial Plan for Violating the Discipline of Public Finance
    

Part III
LOCAL AND REGIONAL FINANCE


20. Mgr Rafał Bucholski
    Securitization as an Instrument of Administration of Territorial Self-Government Units’ Finances
    
21. Mgr Ewelina Leja
    Attempts at Determining Regional Finances in International Conventions
    
22. Dr hab. Małgorzata Ofiarska, Prof. dr hab. Zbigniew Ofiarski
    Stabilisation de la régulation des sources de revenus des collectivités territoriales en Pologne à la lumière de la Constitution de la République de Pologne et la Charte européenne de l’autonomie locale
    
23. Prof. dr hab. Jadwiga Glumińska-Pawlic
    Les aspects juridiques et financiers de la coopération des villes sur les aires métropolitaines en Pologne
    
24. Dr hab. Elżbieta Kornberger-Sokołowska
    Issues of Financing Regional Development
    
25. Oksana Muzyka-Stefanchuk, Ph.D.
    Local Public Finances in the Context of the Finance Law Subject
    

Part IV
TAXES AND TAX ADMINISTRATION


26. Doc. Lilia Abramchik, Ph.D.
    Basic Directions of Tax System Improvement in Belarus in the 21^st Century
    
27. Mgr Elżbieta Ambrożej
    Proposals of Amendments of the Polish Tax Law Protecting Taxpayer’s Rights
    
28. Prof. JUDr. Vladimír Babčák
    L’impôt dit egal – la voie vers la fiscalisation des revenus plus juste
    
29. Mgr Wojciech Bagiński
    Proposals for Changes of Tax Thresholds and Tax-Free Amount as One of the Elements of the Reform of Taxation of Natural Persons Not Conducting Business Activity
    
30. Mgr Zbigniew Czajka
    Individual Interpretations as Instruments for Uniform Application of Tax Law by the Tax Administration
    
31. Igor Dementyev, Ph. D
    Individual Legal Acts in the Tax Law of Russia
    
32. Dr hab. Teresa Famulska
    Harmonisation of VAT Rates in the European Union Countries – the Actual State and Perspectives
    
33. Mgr Małgorzata Faryna
    Selected Problems of the Effectiveness of Administrative Enforcement and Ways of Solving them in Poland
    
34. Mgr Izabela Felczak
    Increase of Initial Capital of a Joint Stock Company in the Light of the Amendment of Polish Tax Law
    
35. Irina Glazunova, Ph.D.
    Reforming of Tax Law Enforcement in Modern Russia
    
36. Mgr Anna Kierzkowska
    Changes in the Audit of Accounts Regulations in Poland and the Guarantees of Freedom to Conduct a Business
    
37. Mgr Róża Kosińska, Dr Piotr Woltanowski
    Principes préalables de la réforme de l’administration fiscale dans le projet de la loi sur l’Administration Fiscale Nationale et les causes de son échec
    
38. Dr Paweł J. Lewkowicz
    The Impact of The European Court Of Justice Case-Law on Indirect Taxes System in Poland – Selected Problems
    
39. Mgr Waldemar K. Łuczaj
    On the Need of Reform of Tax Enforcement System in Poland
    
40. Mgr Andrzej Melezini
    Influence of The European Court of Justice Jurisprudence on the Application of Tax Law in Poland
    
41. Mgr Jarosław Poturnicki
    The Institution of Individual Interpretations of Tax Law as Provided under the Amended Provisions of The Tax Code
    
42. JUDr. Ing. Michal Radvan, Ph.D.
    Property Taxes Reforms in the Czech Republic
    
43. Prof. Marina Karaseva-Sentsova
    Progressive Taxation in Russia (Legal Aspect)
    
44. Natalia Solvyeva
    Some Aspects of Tax Reform in the Russian Federation
    
45. Prof. JUDr. Vladimir Týč, CSc., JUDr. Petr Mrkývka, Ph.D., JUDr. Ivana Pařizková, Ph.D., JUDr. Ing. Michal Radvan, Ph.D., JUDr. Dana Šramková, Ph.D., Mgr Bc. Libor Kyncl, Mgr Jan Neckár, Mgr Petra Schillerová,
    La réforme de l’administration fiscale en République tchèque
    
46. Mgr Barbara Wdowiak
    Centralization of Issuing the Binding Tax Law Interpretations
    
47. Dr Kazimierz Włodkowski
    The Reform of Customs System in Poland
    
48. Prof. dr hab. Marian Żukowski, Dr hab. Helena Żukowska
    Tax Reforms in Russia
    

Part V
SOCIAL SECURITY AND HEALTH PROTECTION


49. Doc. Sviatlana Ahiyevets
    Financing Public Health Services in the Republic of Belarus
    
50. Dr Agnieszka Zemke–Górecka
    The Reforms of Financing the System of Health Protection in Poland
    
51. Mgr Róża Kosińska, Dr Piotr Woltanowski
    Réformes du système de financement de la protection santé en Pologne
    

Part VI
OTHER PROBLEMS


52. Dr Katarzyna Boratyńska
    Forfeiture of Property in the Light of Amendments to the Fiscal Penal Code
    
53. Larisa Bugaian, Ph.D., Eugenia Busmachiu, Ph.D.
    Private - Public Dialogue to Improve Business Environment
    
54. Doc. JUDr. Petr Havlan, CSc., JUDr. Jan Janecek
    Transformation of Allowance Organizations to Standard Public Sector Non-profit Organizations
    
55. Doc. Aksana Shupitskaya
    The Reasons of Economic Offences in Belarus and Methods of Struggle Against them
    
56. Mgr Ewa Szóstak
    Creating Public Aid Model in Poland
    
57. Dr Katarzyna Wójtowicz
    The Evolution of State Aid Policy in Poland in the Light of Experience of EU Member States
    

INFORMATION AND PROCEEDINGS


58. Prof. dr hab. Jerzy Pielaszek
    Information on the Scientifi c Center of the Polish Academy of Sciences in Paris (Information)
    
59. Minutes of the VII Scientifi c Financial Conference “The Basic Problems in Public Finance Reforms in the 21^st Century in Europe”, Paris, 16-17 September (Ewelina Leja) 2008
    
60. Note about the Information and Research Center of The Public Finance and Tax Law of Central and Eastern European Countries – An Association at the Faculty of Law, the University of Bialystok (opr. Marcin Tyniewicki)
    

REVIEWS


61. Janusz Stankiewicz, Debudżetyzacja fi nansów państwa (De-Budgeting of the State Finance), Temida 2, Białystok 2007, 299 pages (rev. by Eugeniusz Ruśkowski)
    
62. Cezary Kosikowski, Financial Law of the European Union, Temida 2, Białystok 2008, 228 pages (rev. by Marcin Tyniewicki)
    


63. Orzecznictwo dotyczące podatków pośrednich w dyrektywach Unii Europejskiej – wybór (opr. Paweł Lewkowicz)
    
64. Literatura – wybór (opr. Urszula Kinga Zawadzka)