No. 3 (2021)

Articles

• A prolegomenon to the problematics of interpretation of international tax law

  Bogumił Brzeziński

  9-28

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  DOI: https://doi.org/10.18778/1509-877X.2021.03.01

• Statutory pre-conditions for exemption of the sale of agricultural land from tax on civil law transactions

  Zbigniew Ofiarski

  29-49

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  DOI: https://doi.org/10.18778/1509-877X.2021.03.02

• Additional tax liabilities established based on the Act on Goods and Service Tax as non-tax budgetary receivables

  Anna Miernik

  51-67

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  DOI: https://doi.org/10.18778/1509-877X.2021.03.03

• The Gambling Act causes losses in the state’s income in 2010–2019

  Jerzy Politowicz

  69-86

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  DOI: https://doi.org/10.18778/1509-877X.2021.03.04