About the Journal
Aims and Scope
The „Tax Law Quarterly” for scientific journals published has been cooperating with the Center for Tax Documentation and Studies since 1999.
It is a periodical, recognized on the market, devoted to tax issues, addressed mainly to experienced specialists in this field of law.
In the pages of „Tax Law Quarterly” publishes original and high-quality materials on copyright documentation, funds in the European Union.
In addition, there are reports on research on the state of Polish tax law and dissertations prepared by well-known and respected authors – both Polish and foreign – valued experts and authorities mainly from academic circles (including university lecturers, judges, tax advisers, specialist lawyers). in financial law).
The glosses to the judgments of Polish administrative courts are also of particular value, being a specific commentary and discussion of these judgments in relation to the applicable legal provisions in this area.
The aim of the journal is to present articles on ambiguous and often complicated tax and financial issues in order to initiate discussions, as well as polemics contributing to an in-depth analysis of a given topic and showing different points of view.
Publisher: Lodz University Press
Tax Law Quarterly has been published regularly since 1999: https://cdisp.uni.lodz.pl/kwartalnik-prawa-podatkowego/kwartalnik-spis
By the decision of the Polish Ministry of Science and Higher Education, "Kwartalnik Prawa Podatkowego" is included in the list of ranked scientific journals and is currently awarded 20 points (January 2024).
Review Process
A publication is assessed by two independent reviewers from outside the university department, and both the authors’ and reviewers’ identities remain concealed (double-blind review).
The review focuses on the substantive value of the text (the level of subject innovativeness, the originality and the completion of the research assumptions, the use of the subject literature and references to the existing state of research, clarity and cohesion of reasoning, and the linguistic quality of the article).
Open Access Policy
The basic license for publishing articles in the journal is CC-BY-NC-ND 4.0 (Attribution – Non-Commercial Use – No Derivatives). At the author's request it is possible to publish it under the CC-BY (Attribution) license.
Privacy policy
The names and email addresses entered in this journal site will be used exclusively for the stated purposes of this journal and will not be made available for any other purpose or to any other party.
