About Tax Law Review

Przegląd Podatkowy [Tax Law Review] monthly was established in 1991. After more than a quarter-century of market presence, both the academia and practitioners recognize it as the leading and best-known periodical on tax topics, satisfying the needs and professional requirements of experienced specialists.

The author receives 20 points for a publication in Przegląd Podatkowy
(according to the Annex to the Communication of the Minister of Education and Science of 9 February 2021, as amended by the Communication of 18 February 2021, regarding the list of academic journals and reviewed materials from international conferences, issued on the basis of Article 267(3) of the Act on Higher Education and Science of 20 July 2018, Polish Journal of Laws [Dziennik Ustaw], consolidated text: 2020, item 85, as amended).

The journal is included in the international European Reference Index for the Humanities and Social Sciences (ERIH+) database.

The articles published in Przegląd Podatkowy represent the highest level in terms of contents, with in-depth analyses of the discussed topics. Their authors are renowned and recognized experts in their respective fields: lecturers of tax and financial law university departments, tax advisors, lawyers specializing in tax law, judges of administrative courts, as well as employees of tax authorities.

The articles are grouped in sections concerning individual taxes. The lead (titular) article in each issue is published as the ‘Topic of the Month’.

A separate section is devoted to case law. It contains reviews of case law of Polish administrative courts and the Court of Justice of the EU, as well as commentaries on judgments of these courts. The special value of papers on CJ judgments published in Przegląd Podatkowy lies in the fact that they discuss the importance of these decisions in the context of the relevant regulations of Polish tax law.

The journal’s mission is to present articles that analyse controversial and complex tax issues. Publications of this kind encourage discussions in the form of polemics, contributing to an in-depth presentation of particular topics from various points of view.

Each article published in the journal is single blind peer reviewed. The reviews are prepared both by members of the editorial college of Przegląd Podatkowy and external reviewers.
Przegląd Podatkowy editorial college comprises persons who are authorities in the field of tax law, both academic teachers and practitioners.

Przegląd Podatkowy also publishes announcements and reports on important conferences, symposiums, and other events connected with the functioning of the profession of tax adviser.

zadady-etyczne
Ethical principles
Ethical principles concerning publications in academic journals, Ethical principles for authors, Responsibilities of the editorial board, Responsibilities of reviewers.

Zasady zgłaszania
Conditions for accepting articles for publication

Editorial Team

Editorial Board

Judge of the Supreme Administrative Court
Judge of the Supreme Administrative Court, Chairman of the First Department of the Finance Chamber. Author of numerous articles and publications in the field of goods and services tax and tax ordinance, co-author of a large number of book publications. Member of the International Association of Tax Judges (IATJ). Member of the Editorial Board of „Przegląd Podatkowy”.
PhD in Legal Sciences at the Faculty of Law and Administration of the University of Warsaw (in the field of mergers and acquisitions / takeovers). Licensed tax advisor. Partner in PwC's legal and tax advisory department. Author of a book and numerous articles on tax aspects of restructuring processes. Member of the Editorial Board of „Przegląd Podatkowy”.
Judge of the Supreme Administrative Court
Graduate of the Faculty of Law of the Adam Mickiewicz University in Poznan, upon the completion of his judge training and passing the judicial exam, adjudicated in the Civil Department and Land Registry of the Regional Court, and then in the Civil Appeal Department of the District Court.
Tax adviser
Tax advisor, VAT expert, specializing in ongoing tax consultancy in the field of VAT, as well as tax proceedings (represents clients before tax authorities and administrative courts).
Professor at the Nicolaus Copernicus University in Torun
ORCID: 0000-0002-2396-9434
Head of the Department of Public Finance Law of the Nicolaus Copernicus University in Torun, authorized representative of the Dean of the Faculty of Law and Administration for Tax Consultancy and deputy head of the Nicolaus Copernicus University Centre for Fiscal Studies, which he co-founded; member of the State Examination Board for Tax Consultancy.
Tax adviser
Tax advisor at Andrzej Paczuski, Andrzej Taudul, Piotr Korszla, Maciej Grochulski Tax Advisors Partnership. He specializes in issues related to personal income tax, as well as social and health insurance.

Programme Council

  • mec. Mariusz Aleksandrowicz
  • prof. dr hab. Cezary Kosikowski
    Uniwersytet w Białymstoku
  • mgr Bożena Lisiecka-Zając
  • prof. dr hab. Jerzy Małecki
    Uniwersytet im. Adama Mickiewicza w Poznaniu
  • dr hab. Adam Mariański, prof. UŁ
    Uniwersytet Łódzki
  • prof. dr hab. Włodzimierz Nykiel
    Uniwersytet Łódzki
  • mec. Tomasz Olkiewicz
  • prof. dr hab. Eugeniusz Ruśkowski (przewodniczący)
    Uniwersytet w Białymstoku
  • mec. Piotr Żarski

Reviewers

The (peer) reviewers of Przegląd Podatkowy monthly for 2020 included the following persons:

  • sędzia NSA Adam Bącal
  • sędzia WSA dr Dagmara Dominik-Ogińska
  • dr hab. Hanna Filipczyk
  • dr Sławomir Krempa
  • dr hab. Krzysztof Lasiński-Sulecki, prof. UMK
  • doradca podatkowy Dariusz M. Malinowski
  • sędzia NSA Sylwester Marciniak
  • doradca podatkowy Małgorzata Militz
  • dr hab. Wojciech Morawski, prof. UMK
  • dr Jowita Pustuł
  • dr hab. Dariusz Strzelec, prof. UŁ
  • doradca podatkowy Andrzej Taudul

Contact Us

Contact Us
For more information on the journal contact the Editorial Board

Wolters Kluwer Polska Sp. z o.o.
ul. Przyokopowa 33
01-208 Warszawa

e-mail: [email protected]
e-mail: [email protected]

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