Financial Law Review

Editor-in-Chief: Jolanta Gliniecka
Secretary of Editorial Board: Rafał Mroczkowski

"Financial Law Review" is a scientific journal devoted to the issues of public finances and financial law.
The inspiration for the establishment of FLR is innovation processes taking place within the public and private financial sector. Dynamics of changes in the sector is attracting new researchers in the field of legal and economic sciences and the growing importance of this issue for the economic and social system increases the number of people interested in broadening their knowledge in this area. In such circumstances, we got best reasons for the establishment of a scientific journal, which will be following new trends and picking up new research challenges.
The mission of the journal is to provide a forum for exchange of knowledge and ideas within the scientific community and to popularize publications among the representatives of finance, business and politics. The main idea is to provide a bridge between science and practice that allows two-way flow of inspirations and ideas and together to solve the complex problems of the modern world of finance.

Publisher:
University of Gdańsk - Centre for Local Government Law and Local Finance Law of the University of Gdańsk

Publishing Partners:
Department of Financial Law and National Economy of the Faculty of Law of Masaryk University in Brno;
Department of Financial Law, Tax Law and Economics of the Faculty of Law at the Pavel Jozef Šafárik University in Košice;
Department of Financial Law, Faculty of Law at the State University of Voronezh.

ISSN 2299-6834

FLR is distributed as a quarterly published and sold electronically. The journal is published in the open access formula

Financial Law Review, 2018, Issue 12 (4)

Editor-in-Chief: Jolanta Gliniecka
Secretary of Editorial Board: Rafał Mroczkowski
Opublikowano online: 12 grudnia 2018

Artykuły

Ilość

Evolution of VAT

Financial Law Review, 2018, Issue 12 (4), s. 1-16
Data publikacji online: 12 grudnia 2018

Tax Sparing Credit Clauses and Advance Pricing Agreements as Important Instruments for Tax Optimization

Financial Law Review, 2018, Issue 12 (4), s. 18-27
Data publikacji online: 12 grudnia 2018

Implementing ATAD GAAR: A Case of the Czech Republic

Financial Law Review, 2018, Issue 12 (4), s. 28-38
Data publikacji online: 12 grudnia 2018

Bulgarian Financial Law and the European Legal and Financial System

Financial Law Review, 2018, Issue 12 (4), s. 39-50
Data publikacji online: 12 grudnia 2018

Regulations and Corporate Governance Principles Strengthening the Effectiveness of Internal Control, Compliance and Audit in the Capital Group

Financial Law Review, 2018, Issue 12 (4), s. 51-63
Data publikacji online: 12 grudnia 2018

The Role of the Financial Administration Bodies in the Process of Returning Unjustly Used Public Funds Back Into the Public Budget

Financial Law Review, 2018, Issue 12 (4), s. 64-77
Data publikacji online: 12 grudnia 2018

FLR is distributed as a quarterly published and sold electronically. The journal is published in the open access formula