Ruch Prawniczy, Ekonomiczny i Socjologiczny, 2008, nr 3

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    Spis treści
    (Wydział Prawa i Administracji UAM, 2008)
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    PRZEGLĄD PIŚMIENNICTWA
    (Wydział Prawa i Administracji UAM, 2008) Kańduła, Sławomir
    Katarzyna Wojtowicz, System opodatkowania nieruchomości w Polsce, Wydawnictwo Uniwersytetu Marii Curie-Skłodowskiej, Lublin 2007, ss. 245.
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    PRZEGLĄD PIŚMIENNICTWA
    (Wydział Prawa i Administracji UAM, 2008) Malaga, Krzysztof
    Wioletta Nowak, Konwergencja w modelach endogenicznego wzrostu gospodarczego, Kolonia Limited, Wrocław 2007.
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    PRZEGLĄD PIŚMIENNICTWA
    (Wydział Prawa i Administracji UAM, 2008) Gorynia, Maria
    Instytucje a polityka ekonomiczna w krajach na średnim poziomie rozwoju, red. Andrzej Wojtyna, Polskie Wydawnictwo Ekonomiczne, Warszawa 2008, ss. 240.
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    PRZEGLĄD PIŚMIENNICTWA
    (Wydział Prawa i Administracji UAM, 2008) Zawłocki, Robert
    Geografia występku i strachu. „Polskie Badanie Przestępczości ’07”, red. Andrzej Siemaszko, Instytut Wymiaru Sprawiedliwości, Warszawa 2008, ss. 139.
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    PRZEGLĄD PIŚMIENNICTWA
    (Wydział Prawa i Administracji UAM, 2008) Zmierczak, Marek
    Przyszłość dziedzictwa. Robert Alexy, Ralf Dreier, Jürgen Habermas, Otfried Höffe, Arthur Kaufmann, Niklas Luhmann, Ota Weinberger: portrety filozofów prawa, red. Jerzy Zajadło, Arche s.c., Gdańsk 2008, ss. 286.
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    DZIENNIKARSTWO OBYWATELSKIE - PRÓBA SOCJOLOGICZNEGO OPISU
    (Wydział Prawa i Administracji UAM, 2008) Drozdowski, Rafał
    The paper touches upon a new, at least in Poland, phenomenon known as citizen journalism. It is also treated as a pretext to carry out more general deliberations on the completely new challenges and dilemmas facing the contemporary citizen society. Citizen journalism is developing dynamically and seems to confirm the thesis about the vitality of citizen society. At the same time, however, the phenomenon o f citizen journalism prompts one to pose a number of new questions including such as: isn’t today’s citizen society being deliberately pushed to the Internet with the result that although its initiatives are conveyed globally, they also become merely niche ones; or is the Web 2.0 formula (on which most o f the examples o f citizen journalism are based) a chance to increase citizens autonomy;, or is it rather a vehicle of social self-supervision, and to what extent is citizen journalism an alternative to the existing, established media order.
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    FUNKCJONOWANIE POMOCY SPOŁECZNEJ W POLSKICH MIASTACH
    (Wydział Prawa i Administracji UAM, 2008) Woźniak, Zbigniew
    The information obtained from the Local Authority System Analysis of the Association of Polish Cities for the period 2000-2006 indicates an increasing number of phenomena which lead to the worsening o f social security o f inhabitants of Polish towns and cities, and a constant growth o f the number of those who depend on social support. At the same time the value of social allowances is diminishing. The results o f the study into the above show that there is no direct chain o f causation between the funds allocated to social security payments in town budgets and the size of social security threats, or between the outlays on social support on the one hand and the social sphere threats and the wealth of a given town on the other. The relationship between the size of budget outlays, the financing of social support and social risk factors has been found to function much more satisfactorily in smaller towns. An analysis of the security allowances structure paid from municipal budgets that were subject of the study shows that apart from being very rigid, that structure has been for years dominated by different forms o f support to the result that it has only very slightly activated the resources o f the social support beneficiaries. Consequently, although many recipients of social allowances receive support, those payments are only stop-gap solutions, incapable of inducing a radical change in the social and economic situation of the beneficiaries. Therefore the risk o f losing social security continues and the system fails to encourage independence and taking one’s life in one’s hands. The fact that there are no ways to change the conditions that generate the reasons why social support might be required, may, in extreme cases, become an „incubator of inaptitude” because those who become beneficiaries of social care institutions return to them with the same or even grater needs or problems, constantly losing the feeling of social security, incapable o f taking care of themselves. This may lead, in turn, to their entering the spiral o f longterm poverty and helplessness (not to mention the quality of social care).
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    O AKTUALNOŚCI POJĘCIA „KLASA SPOŁECZNA” W SPOŁECZEŃSTWIE I ANALIZACH SOCJOLOGICZNYCH
    (Wydział Prawa i Administracji UAM, 2008) Żuk, Piotr
    The paper is a review of arguments often encountered in social studies that a “social class” is a notion that is no longer relevant. The author presents his arguments to the contrary. The main thesis of the article is the defence of the validity and usefulness of a class analysis, which, especially under Polish circumstances, helps to explain the social reality. The theoretical reflections presented in the paper are supported by some empirical data that indicate the existence of a correlation between the social class from which an individual originates and the attitudes and social practice demonstrated by that person.
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    UWARUNKOWANIA KONKURENCYJNOŚCI TURYSTYCZNEJ REGIONÓW
    (Wydział Prawa i Administracji UAM, 2008) Grabowski, Jakub
    Effective competition among regions as social-economic spatial complexes is conditioned by proper configuration o f their components. The quality o f competitiveness is, in turn, influenced by the quality of infrastructure, level of education or the condition of the natural environment. Activities of am individual management department in a region require creation of specific conditions that are essential from the point of view of the development o f each particular line o f business. Therefore, alongside general competitiveness, branch competitiveness should be also taken into consideration. An example here is tourist competitiveness determined by a number of internal and external factors. The most specific among them is a subjectively perceived image being a carrier of features of each territory.
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    PRÓBA OSZACOWANIA PROFILU INWESTORÓW PRYWATNYCH NA PODSTAWIE BADAŃ ATRAKCYJNOŚCI INWESTYCYJNEJ WOJEWÓDZTW
    (Wydział Prawa i Administracji UAM, 2008) Guzik, Bogusław
    Regional investment attractiveness was analysed on the basis of data obtained from the Independent Market Economy Institute (IBnGR) and information from the Central Statistical Office (GUS) on the amount of investment outlays per inhabitant in individual regions. Models of investment outlays in 12 sectors o f economy were estimated with regard to 7 areas of social and economic development. Linear, exponent and power models were taken into account. Next, on the basis o f the material significance indicators of individual development measures, the importance o f certain areas for investing in individual sectors of economy has been estimated. On that basis four basic investor profiles have been determined: a) “clean and quiet work” - those investing in: hotel industry, trading and property services; b) “gold diggers” - those investing in agriculture, education, construction and (to a large extent) transport; c) “stabilisation” - those investing in manufacturing industry; d) “a bit of risk and a bit of stabilisatibn” - those investing in financial services, health protection and social welfare at the same time
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    PORÓWNANIE GOSPODAREK OPARTYCH NA WIEDZY W KRAJACH TRIADY
    (Wydział Prawa i Administracji UAM, 2008) Puślecki, Łukasz
    The aim of the paper was to analyse the creation o f the Knowledge-Based Economy (KBE) in the triad of EU (EU15, EU25, EU27), US and Japan in 1995 and in 2007 (on the basis o f most recent data) using KAM 2007 methodology. The author compared the results obtained from the basic scoreboard estimation in 1995 and 2007 for the triad states, taking into account the Knowledge Economy Index (KEI) and the Knowledge Index (KI).
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    NIERÓWNOŚCI DOCHODÓW GOSPODARSTW DOMOWYCH W POLSCE W LATACH 2000-2006
    (Wydział Prawa i Administracji UAM, 2008) Aksman, Ewa
    The aim o f this paper is to analyse household incomes inequality in Poland. Household Budget Surveys carried out by the Central Statistical Office in 2000-2006 provided the source of data for the study. The Gini coefficient used to measure the disparity of income distribution in an empirical analysis has shown that the original income inequality increased by 9.32% and disposable income inequality increased by 7.53%. The most important reason for the increase in original income inequality was the difference in labour earnings, mainly in the private sector (a sharp increase in education premia was observed as well). The increase in original income inequality was also caused by such factors as: integration of Polish economy with the world economy, especially after Poland’s accession to the European Union, or the privatisation and liberalisation of the capital market. Disposable income disparities were lower than original income disparities, being a result of the redistributive effect o f social benefits and income tax. The highest disposable income was enjoyed by households of the self-employed and those with contract of employment. The biggest differences within-group inequality were noted in farmers households and households of the self-employed.
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    ARTYKUŁ 2 KODEKSU KARNEGO W ROLI WYZNACZNIKA PODMIOTU PRZESTĘPSTWA SKUTKOWEGO POPEŁNIONEGO PRZEZ ZANIECHANIE
    (Wydział Prawa i Administracji UAM, 2008) Pohl, Łukasz
    The purpose of the deliberations presented in the paper is an attempt to properly identify the addressee of the sanctioning norm that underlies the so called consequential crime resulting from omission. It has been determined that under the currently binding provisions o f the penal code, key information in that respect is contained in the provisions o f article 2 o f the said code, and consequently that article plays the role of the starting indicator. Another important function o f that article in criminal law is its articulation o f the norm in the process o f reconstructing the sanctioning norms on which the so called consequential crime resulting from omission has been based.
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    AKCYZA W PRAWIE UNII EUROPEJSKIEJ I W PRAWIE STANÓW ZJEDNOCZONYCH AMERYKI PÓŁNOCNEJ
    (Wydział Prawa i Administracji UAM, 2008) Mączyński, Dominik
    The paper compares excise duty regulations in the EU and US and also looks at its functioning in Poland. There are at least two reasons why such a comparison should be made. Firstly, excise constitutes a considerable source of inland revenue in EU members states, including Poland, as well as the federal and state budgets in the USA. Secondly, the legal acts that regulate excise duty in the EU and US belong to different categories of the source of law. In the US excise is regulated in federal and state legislation whereas in the EU excise regulations are contained in Community law and respective national legal systems. The analysis of those two shows that despite certain similarities, the regulation and collection of excise tax in Europe and the USA differs considerably.
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    ZAPŁATA PODATKU A PRZEDAWNIENIE ZOBOWIĄZANIA PODATKOWEGO
    (Wydział Prawa i Administracji UAM, 2008) Gomułowicz, Andrzej
    Payment of tax by a tax payer is more complex that one might expect. To assume that payment of the tax results from a proper construction o f the idea of a tax obligation would be an undue simplification. A reasonable tax payer who needs to assume a certain conduct must take into account the existence o f legal regulations that will force him to fulfil his tax obligation. Those legal solutions, due to the nature of tax obligations, have a feature o f a sanction, since it is possible to effect the tax due before it falls due and before a decision imposing it has been issued, (article 33 o f the tax law.). Tax not paid on time becomes overdue tax (art. 51 ) which means that penalty interest may be calculated as provided for in the rates arising from art. 56. Having regard to the entire binding legislation, the tax payer makes a conscientious decision. It is a choice of a particular behaviour, which at the same time governs that behaviour. In other words, a tax payer makes a decision on the basis o f the causal links (understood properly or wrongly) between a certain behaviour and its legal consequences. Although the contents of art. 59 § 1 p. 1 is properly formulated from the linguistic and logical point o f view, the issue of a tax obligation becoming extinct upon its payment must be seen in a wider context. And so, the expiry o f tax obligations in the form provided for in art. 59 § 1 p .l o.p., cannot be treated separately, but the causal relationship, together with those provisions of the tax law which, taking the contents of art. 59 § 1 p. 1 as a starting point, constitute a solution which is defined as a tax institution. Therefore, the principle o f clara non sunt interpretanda may not be a premise for believing that construction and performance o f the process of interpretation is unnecessary since it does not suffice to understand the fragment o f the legal text referred to in art. 59 § 1 p . l , but it must be understood in conjunction with art. 70 § 1. Payment of a tax obligation may be an effective form o f releasing oneself from a tax obligation. It leads to the extinction of the tax obligation. In such a case, a tax obligation cannot become extinct for the second time on grounds o f having become a time-barred claim. However, a direct copy of the content of the norm contained in art. 59 § 1 p. 1 and in art. 70 § 1 of tax law does not offer an unambiguous answer when such solutions are being analysed, and in particular, when relationships between the norms within the tax law are taken into consideration. In fact, in some specific cases it is justified to construe the text of art. 59 § 1 p .l differently. The payment of a tax must be in respect of ,,a concrete amount of a tax obligation resulting from a final tax decision”. And so, the payment provided for in art. 59 § 1 p. 1 of tax law is a payment of the tax due. It will become extinct on the premise of its effective assessment. While tax extinction applies only to properly assessed tax amount, the tax obligation will not become extinct merely because it has not been assessed. Consequently, payment of tax following a tax decision that has not been final and that has been appealed against by the tax payer does not render the tax obligation extinct.
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    INSTYTUCJONALNO-PRAWNE PODSTAWY WSPÓŁPRACY SAMORZĄDU WOJEWÓDZTWA Z RZĄDEM W ZAKRESIE POLITYKI REGIONALNEJ
    (Wydział Prawa i Administracji UAM, 2008) Kokocińska, Katarzyna
    Regional policy is by law managed by the central government on the national level and by regional self-governments on the regional level. Collaboration between those organs requires a clearly defined system that will ensure legal grounds and institutions for adequate realisation o f the adopted regional policy. Those legal solutions must act as guarantees o f coherent activities carried out by public organs o f varied systems and competences as well as constitute safeguards of the sovereignty and independence o f self-governing local units. The analysis of the regulations presented in the paper leads to a conclusion that despite the seemingly important role that the legislator foresaw for regional self-governments, the state continues to exercise a key role in the regional policy those organs perform. This is mainly due to the fact that the responsibility for development at the national level vested to the Council o f Ministers also covers its activity in the regions. Neither the principles o f the development policy adopted in 2006, nor the Act on regional self-government offers a comprehensive mechanism that would ensure harmonious actions concerning regional policy decisions taken at the state and regional levels. Consequently, its realisation lacks coherence and fails to produce expected results.