Monitor Podatkowy

The journal presents comprehensive information within tax law. The authors – respected authorities and leading experts in tax law – guarantee a high level of substantive elaborations. Topical deliberations on changes in law, current opinions regarding problematic issues and comprehensive case-law departments make the Tax Journal a practical and helpful tool in everyday work of tax advisors. On the list of magazines scored by the Ministry of Education and Science our quarterly journal has 70 points.

Departments of the Tax Journal:

NEWS – discussing new legal acts and the latest judicature from the Voivodship Administrative Court, Supreme Administrative Court, Court of Justice of the European Union;
OPINIONS – articles regarding current, problematic issues on tax law;
COMMENTARY – elaborations which are commentaries to the most fundamental rulings of Polish courts regarding tax law;
PRACTICE – deliberations on binding interpretations of tax authorities regarding individual cases of taxpayers;
JUDICATURE – a selection of current decisions from the Supreme Administrative Court and the Voivodship Administrative Court with argumentation

Iwona Kordjak Editor-in-Chief, [email protected]

In order to publish articles we accept DOC or RTF formats (up to 20 pages of typescript – max. 30,000 characters with spaces and notes) with the author’s personal information (name and surname, academic title, affiliation, address and phone number, e-mail) which should be sent via e-mail to the office’s address ([email protected]).

• An article should be attached with a summary in Polish and English (max. 800 characters in English) and 5 key words in Polish and English, and a reference list.

Recommendations:

• We suggest that law graduates, postgraduates, assistants and applicants attach a recommendation of an academic adviser with a title (PhD, doctor habilitatus or professor).

Editorial guidelines:

• Names and surnames, as well as initials – also in notes – should be in italics.
• Foreign phrases, including Latin, should be in italics. 
• C.H.Beck Publishing House adopted a system of abbreviations. For example: personal income tax act is PDOFizU, corporate income tax act is PDOPrU, VAT act is VATU, civil code is KC, labour code is KP, tax ordinance is OrdPU. Should you have any questions please contact the office.
• Date format: 4.4.2013, i.e. single-digit month, no zeros. While citing other persons’ words you should use a colon and put the words in quotations marks.
• We use double quotes: „...”, only as a second type quotations marks – i.e. quotations marks within quotation marks – guillemets: >>...<<.
• You should use round brackets (...), whereas square brackets [...] are reserved for the commentator of a text.
• We do not finish a bracket with another bracket: )), and we do not start with a bracket after closing with a bracket: )(.
• Full stop is always after the bracket – it ends a sentence.
• Note in the text is always before a full stop.
• Referencing a legal basis: por. ustawa z 3.3.1999 r. (Dz.U. Nr 3 poz. 45).

Editorial office of the Tax Journal performs due diligence in order to maintain ethical standards in scientific publications and takes any and all necessary steps to prevent negligence regarding the standards of publications in the journal. Articles for publication are evaluated in terms of reliability, meeting ethical standards and usefulness for science and practice of applying the law. Published texts are verified in the anti-plagiarism system.

Ethical principles are based on the COPE Best Practice Guidelines for Journal Editors.

http://publicationethics.org/

COPE diagrams in Polish (PDF file)

Ethical standards

1. Editor-in-Chief is obligated to abide by the law within defamation, violating copyright and plagiarism, and is liable for decisions regarding the choice of articles for publication.
2. Members of the editorial team (office, members of editorial board, members of review board) are not allowed to disclose information on work given to the office to anyone other than persons provided for in the editorial procedure adopted by the office until the information is received.
3. Unreleased articles or their fragments cannot be used in internal research of the editorial team or reviewers without an explicit consent of the author.
4. Editorial office abides by the law within anti-discrimination.

Duties of the authors

1. Authorship should be limited to persons who significantly contributed to the idea, project, realization or interpretation of the study. All persons who contributed to the creation of the study should be listed as co-authors. The author should be certain that all co-authors were listed in the study, knew and accepted the final version of the study and agreed to its publication. Other persons who had impact on crucial aspects of the scientific article should be listed or presented as contributors.
2. The author should disclose all sources of funding in their study, possible contributions from science and research institutions, associations and other entities and any significant conflicts of interest.
3. The author should not publish materials which describe the same research in more than one journal or original paper. Submitting the same study to more than one journal simultaneously becomes unethical and is prohibited.
4. The author is obligated to quote publications which had influence on the creation of the complex study and they should confirm using other authors’ papers every time. The author should also ensure that the names of authors quoted in the study and/or fragments of quoted works are properly quoted or listed.
5. When the author discovers a basic mistake or inadequacy in their study they are obligated to notify the editorial office as soon as possible.
6. The author gives only the original paper to the editorial office.
7. Ghost-writing/guest authorship is an indication of scientific negligence and all discovered examples will be unmasked, including notification to proper entities. Indications of scientific negligence, especially violating and infracting ethical principles effective in science, will be documented in the office.

Duties of the reviewers

1. The reviewer supports the Editor-in-Chief in making editorial decisions and – through the office – may also support the author within correcting the study.
2. Every selected reviewer, who cannot review the study or knows that a fast review is not possible, should inform the office.
3. Reviews should be objective. Reviewers should express their opinions articulately and support them with arguments. Personal critique of the author is inappropriate.
4. All reviewed studies should be treated as confidential. They cannot be shown or discussed with anyone other than authorized representative of the office.
5. All reviews are anonymous and the office does not make the authors’ data available.
6. Confidential information or ideas derived from the review should be kept in secret and cannot be used for personal gain.
7. Reviewers should not review studies which are burdened with conflict of interest derived from the relation with the author, company or institution connected with the study.
8. The reviewer should inform the office about any significant similarity, partial correspondence of the reviewed study with any other published and familiar study or suspicion of plagiarism.

• dr. hab. Adam Bartosiewicz
• prof. Bogumił Brzeziński
• prof. Teresa Dębowska-Romanowska
• prof. Henryk Dzwonkowski
• prof. Marcin Jamroży
• prof. Wojciech Łączkowski
• prof. Jerzy Małecki
• Janusz Marciniuk PhD
• Attorney at law Dariusz Trzaska

• Tax advisor Stella Brzeszczyńska
• Expert auditor Zbigniew Dasiewicz
• Attorney at law Andrzej Dębiec
• Tax advisor Adrian Jonca
• Tax advisor Tomasz Michalik
• Attorney at law Elżbieta Puławska

1. Articles sent to the office by law graduates, postgraduates, assistants and applicants should be attached with a recommendation (review) of an academic adviser.
2. Each article which is sent to the office of the Tax Journal undergoes the evaluation of the reviewers who make final decisions regarding publication or rejection.
3. The list of cooperating reviewers is available on the journal’s website. In justified cases the office may ask for evaluation from persons outside the designated group.
4. Each publication is evaluated by at least two reviewers.
5. Reviewers submit a declaration of conflict of interest between them and the author. Conflict of interest is recognised in following cases:
   • direct personal relations (affinity, legal relations, conflict),
   • professional subordination,
   • direct scientific cooperation within the last two years prior to review preparation
6. Each review ends with a conclusion regarding admission of the article for publication or its rejection, alternatively, we present the author with suggestions regarding changes and corrections.