Konrad Raczkowski is Professor of Management and specializes in the unofficial economy, public finances and management in the economic system. He is Director of the Institute of Economics at the University of Social Sciences in Warsaw (Poland) and Head of the Department of Economic Security Management.Lukasz Sulkowski is Professor of Economics at the Jagiellonian University in Cracow (Poland), at Clark University (USA) and at the University of Social Sciences in Łódź (Poland). He has published numerous books and articles on cognitive and methodological problems of management and marketing, on the management of family enterprises, on organizational culture and human capital. He participated in several international research projects funded by the EU, the National Science Centre, the Committee for Scientific Research and the Ministry of Science.

• Contents: Katarzyna Żukrowska: Taxes as challenge in globalized and open economy with intensified competition. Case study of Poland in the context of Transatlantic Trade and Investment Partnership – Tadeusz Waściński/Dorota Bienias: Strategic planning of public services in performance budgeting of the public finance sector’s units – Konrad Raczkowski: Intellectual capital management in tax administration and country’s economic growth determined by competitive taxation – Jolanta Szołno-Koguc/Małgorzata Twarowska: Transfer pricing as an instrument for tax optimization – Dominik Gajewski: Is the concept of the Common Consolidated Corporate Tax Base an innovative measure in the context of economic and tax-related consequences? – Ewa Latko/Urszula Zawadzka-Pąk: Fiscal sustainability as the condition of economic security – Izabela Andrzejewska-Czernek: Interpreting European Union tax law: Practice of Polish tax authorities – Elżbieta Klamut: Tax management in small business entities - Poland case study – Alicja Tołwińska: Legal and organizational aspects of the control over discharge of tax obligations – Zenon Stachowiak/Bartosz Stachowiak: Institutional perception of unofficial economy in Poland – Contribution to the reflections on its positive effects – Magdalena Kowalczyk: Struggle with the tax gap in Poland – Czesław Jędrzejek: VAT tax fraud and its relation to the low efficiency of the Polish value added tax collection system – Jacek Bil: Legislation and case law to combat crime associated with settlement of indirect taxes in Poland.

Konrad Raczkowski is Professor of Management and specializes in the unofficial economy, public finances and management in the economic system. He is Director of the Institute of Economics at the University of Social Sciences in Warsaw (Poland) and Head of the Department of Economic Security Management.Lukasz Sulkowski is Professor of Economics at the Jagiellonian University in Cracow (Poland), at Clark University (USA) and at the University of Social Sciences in Łódź (Poland). He has published numerous books and articles on cognitive and methodological problems of management and marketing, on the management of family enterprises, on organizational culture and human capital. He participated in several international research projects funded by the EU, the National Science Centre, the Committee for Scientific Research and the Ministry of Science.

• Contents: Katarzyna Żukrowska: Taxes as challenge in globalized and open economy with intensified competition. Case study of Poland in the context of Transatlantic Trade and Investment Partnership – Tadeusz Waściński/Dorota Bienias: Strategic planning of public services in performance budgeting of the public finance sector’s units – Konrad Raczkowski: Intellectual capital management in tax administration and country’s economic growth determined by competitive taxation – Jolanta Szołno-Koguc/Małgorzata Twarowska: Transfer pricing as an instrument for tax optimization – Dominik Gajewski: Is the concept of the Common Consolidated Corporate Tax Base an innovative measure in the context of economic and tax-related consequences? – Ewa Latko/Urszula Zawadzka-Pąk: Fiscal sustainability as the condition of economic security – Izabela Andrzejewska-Czernek: Interpreting European Union tax law: Practice of Polish tax authorities – Elżbieta Klamut: Tax management in small business entities - Poland case study – Alicja Tołwińska: Legal and organizational aspects of the control over discharge of tax obligations – Zenon Stachowiak/Bartosz Stachowiak: Institutional perception of unofficial economy in Poland – Contribution to the reflections on its positive effects – Magdalena Kowalczyk: Struggle with the tax gap in Poland – Czesław Jędrzejek: VAT tax fraud and its relation to the low efficiency of the Polish value added tax collection system – Jacek Bil: Legislation and case law to combat crime associated with settlement of indirect taxes in Poland.

Konrad Raczkowski is Professor of Management and specializes in the unofficial economy, public finances and management in the economic system. He is Director of the Institute of Economics at the University of Social Sciences in Warsaw (Poland) and Head of the Department of Economic Security Management.Lukasz Sulkowski is Professor of Economics at the Jagiellonian University in Cracow (Poland), at Clark University (USA) and at the University of Social Sciences in Łódź (Poland). He has published numerous books and articles on cognitive and methodological problems of management and marketing, on the management of family enterprises, on organizational culture and human capital. He participated in several international research projects funded by the EU, the National Science Centre, the Committee for Scientific Research and the Ministry of Science.

• Contents: Katarzyna Żukrowska: Taxes as challenge in globalized and open economy with intensified competition. Case study of Poland in the context of Transatlantic Trade and Investment Partnership – Tadeusz Waściński/Dorota Bienias: Strategic planning of public services in performance budgeting of the public finance sector’s units – Konrad Raczkowski: Intellectual capital management in tax administration and country’s economic growth determined by competitive taxation – Jolanta Szołno-Koguc/Małgorzata Twarowska: Transfer pricing as an instrument for tax optimization – Dominik Gajewski: Is the concept of the Common Consolidated Corporate Tax Base an innovative measure in the context of economic and tax-related consequences? – Ewa Latko/Urszula Zawadzka-Pąk: Fiscal sustainability as the condition of economic security – Izabela Andrzejewska-Czernek: Interpreting European Union tax law: Practice of Polish tax authorities – Elżbieta Klamut: Tax management in small business entities - Poland case study – Alicja Tołwińska: Legal and organizational aspects of the control over discharge of tax obligations – Zenon Stachowiak/Bartosz Stachowiak: Institutional perception of unofficial economy in Poland – Contribution to the reflections on its positive effects – Magdalena Kowalczyk: Struggle with the tax gap in Poland – Czesław Jędrzejek: VAT tax fraud and its relation to the low efficiency of the Polish value added tax collection system – Jacek Bil: Legislation and case law to combat crime associated with settlement of indirect taxes in Poland.