Since November 2015 the Department of Finance and Finance Law of the John Paul II Catholic University of Lublin has been a member of the International Research Network KULTAX formed also by the Departments of Finance of the following institutions:
- Palacký University, Olomouc (Czech Republic)
- The University of Trnava (Slovakia)
- The University of Debrecen (Hungary)
- The Babeș-Bolyai University in Cluj-Napoca (Romania)
- Sulkhan Saba Orbeliani Teaching University in Tbilisi (Georgia)
The International Research Network KULTAX was established during the international conference „Central and Eastern Europe tax experiences and problems in the context of European integration”, held on 19-20 November 2015 in Lublin by the Department of Finance and Finance Law.
Paweł Smoleń, Hab. PhD, the head of the Department of Finance and Finance Law, was elected Chairman of the International Research Network KULTAX for a two-year term of office.
Marcin Burzec, PhD, is a Permanent Secretary of the International Research Network KULTAX.
Within International Research Network KULTAX following books have been published:
- Tax authorities in the Visegrad Group countries Common experience after accession to the European Union, Lublin 2016 - available in the following libraries
- Selected issues in taxation and tax authorities in Central Europe, Lublin 2016 - available in the following libraries
- Essential problems with taxation of agriculture, Lublin 2017 - available in the following libraries
- Introduction to Polish tax law, Berlin - New York 2018 - available in the following libraries
Other important events within International Research Network KULTAX:
- In 2016, October 20 - 21, the Department of Finance and Financial Law, as a member of the academic network KULTAX, organised an international scientific conference "Financing and taxation of agriculture. Necessity of changes".
- In November 2017, prof. Paweł Smoleń and Marcin Burzec, PhD., took a study visit at the University of Zagreb (Croatia) and the University of Mostar (Bosnia and Herzegovina) to have a meetings with Sonja Cindori, PhD., and Ana Dujmović, PhD..
During these meetings future cooperation within Research Network KULTAX were discussed.
- In September 2018, prof. Paweł Smoleń i Marcin Burzec,PhD. were visiting University of Elbasan (Albania). The meetings with following persons took place: rector of University of Elbasan - prof. Skënder Topi; vice-rector of University of Elbasan - prof. dr Peçi Naqellari; Head of Foreign Relations Office - Eda Çela; Dean of Faculty of Economy - prof. Imelda Sejdini.
During these meetings an albanian membership in Research Network KULTAX were discussed, as well as future opportunities for research collaboration.
SCIENTIFIC INTERESTS AND FIELDS OF RESEARCH:
The Members of the Department of Finance Law, as a team and individually, undertake research on the issues concerning:
- public finance, including: the public finance sector, national public debt, budget of the state, budget of local government and the status of the Minister of Finance in the Polish Finance Law,
- political, economic and social conditions of the creation and application of the Finance Law,
- tax law, including: direct and indirect taxes, local taxes,
- procedural tax law and control procedures,
- constitutional principles of tax law-making,
- theory (dogmatics) of tax law,
- international cooperation on tax matters and cross-border taxation of income,
- structure and tasks of the fiscal administration in Poland,
- taxation of agriculture in Poland.
For many years the Department of Finance and Finance Law has cooperated with different national research centers conducting studies on public finance and tax law, e.g. the Department of Tax Law of the University of Białystok, Department of Finance Law and Department of Substantive Tax Law of the University of Łódź, Department Public Finance Law of the Nicolaus Copernicus University in Toruń, and the Department of Finance Law of the Jagiellonian University in Kraków.
Since February 2014 the Members of the Department of Finance Law have been realizing the research grant awarded by the National Science Centre. The grant’s title is: New Model of Taxation of Agriculture in Poland. Prof. Paweł Smoleń, Hab. PhD, is the Head of this project.
All Members of the Department are authors of many academic books such as: commentaries, handbooks and compendiums on Polish public finance law and domestic tax law.
Scientific and organizational activities of the Department also include organizing and co-organizing numerous scientific conferences. So far, co-organizers of the conferences have included different research centers, tax authorities, the Regional Administrative Court in Lublin and tax advisors.
PRACTICE:
The Head of the Department, Paweł Smoleń, Hab. PhD, University Professor, has also been the Head of the Local Government Appeals Council in Lublin since January 2007. Piotr Pomorski, PhD, and Marcin Burzec, Phd, are members of this Council.
Paweł Smoleń and Piotr Pomorski are members of the Expert Committee for Local Tax Law operating within the framework of the National Research Network entitled “Creation and Application of the Tax Law by Local Government Units”.
Members of the Department have also written expert reports concerning public finance law for the Bureau of Research of the Chancellery of the Polish Parliament [Sejm].
COOPERATION WITH TAX AUTHORITIES:
A long scientific and organizational cooperation with the bodies of fiscal administration resulted in the organization of annual scientific conferences and edition of the publication on creating and applying the tax Law in Poland.
Didactic activities include: lectures, classes, discussion sessions, seminars, and courses on Finance Law and Tax Law.
Marcin Burzec, PhD, is the contact person for cooperation with foreign centers of scientific research
Contact: mburzec@kul.pl
