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Article 2025

Taxation of Shipping Entrepreneurs with Tonnage Tax in Poland and Its Significance as a Source of State Budget Revenue – A Perspective of Several Years of Its Functioning

Authors / editors: Bartosz Namieciński, Dominika Trzeszczoń

Published in: Studia Maritima

As of 1 January 2007, the tonnage tax was introduced in the Republic of Poland. This tax, as an instrument of state policy, was intended to restore the comparability of the tax burden on shipowners in Poland with the tax burden in countries with so-called “flags of convenience.” …

DOI: 10.18276/sm.2025.38-12 · ISSN: 0137-3587

Monograph 2025

Rozprawy i Studia : Depozyt u jednostki samorządu terytorialnego jako forma lokowania wolnych środków

Authors / editors: Bartosz Namieciński

Published in: Rozprawy i Studia

Deposit in a local government unit as a form of investing free financial resources The monograph entitled. ‘Deposit in a local government unit as a form of investing free financial resources’ addresses the issue of managing free financial resources by some local government units…

DOI: 10.18276/978-83-7972-892-3 · ISBN: 978-83-7972-891-6 · ISSN: 0860-2751

Article 2024

The importance of selected units of the public finances sector in the Polish legal order in the context of the right to protection of health - analysis of selected issues

Authors / editors: Ewelina Cała-Wacinkiewicz, Bartosz Namieciński, Dominika Trzeszczoń

Published in: Acta Iuris Stetinensis

The right to health care is one of the fundamental human rights and due to its nature is vested in every man. This subject matter is especially important in the Republic of Poland as it is touches an important sphere of public units’ activity. Public funds and units of the public…

DOI: 10.18276/ais.2024.48-04 · ISSN: 2083-4373

Article 2022

Oznaczenie inkasenta poprzez cechy indywidualne – glosa do wyroku Wojewódzkiego Sądu Administracyjnego w Gdańsku z dnia 14 października 2020 roku, sygn. akt I SA/Gd 744/20

Authors / editors: Kamil Dąbrowski, Wiktor Gnych-Pietrzak, Bartosz Namieciński

Published in: Acta Iuris Stetinensis

The aim of this critical commentary is to present the issues related to the method of establishing the position of debt collectors and their remuneration for collecting levies. The main research objective of this paper is to assess the current legal regulations related to the d…

DOI: 10.18276/ais.2022.40-14 · ISSN: 2083-4373

Article 2019

Auxiliary units of communes in rural areas – a few words on the functioning and financing of villages

Authors / editors: Bartosz Namieciński

Published in: Studia Administracyjne

The aim of this article is to bring closer the issues related to the functioning of villages – auxiliary units of a commune characteristic for rural areas. The study indicates the legal basis for the functioning of these units, starting with the Constitution, through statutory ac…

DOI: 10.18276/sa.2019.11-06 · ISSN: 2080-5209