Tax Law Review


Przegląd Podatkowy 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 (item 30385 of the annex to the communication of the Minister of Science and Higher Education of 18 December 2019 regarding the list of academic journals and reviewed materials from international conferences, issued on the basis of Article 267, para. 3 of the Act on Higher Education and Science of 20 July 2018, Journal of Laws, item 1668, as amended).
The journal is included in the international European Reference Index for the Humanities and Social Sciences (ERIH+) database.

ISSN: 0867-7514

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 advisor.

Ethical principles

Ethical principles concerning publications in academic journals

Ethical principles concerning publications in academic journals

Wolters Kluwer Polska publishing house, part of Wolters Kluwer international publishing house, which is a member of the Committee on Publication Ethics (COPE),, applies the organization’s standards and recommendations in the publishing process.


Ethical principles for authors

We only accept original, previously unpublished manuscripts for publication. Submitting the same manuscripts to more than one journal is considered inappropriate. The author represents that he/she has not expressed and will not express consent for another journal to publish the manuscript. If the aforementioned representation is found not to be true, the editorial board has the right to refuse to publish the manuscript.
Authors can submit for publication only their own original manuscripts. Plagiarism or data fabrication constitute academic misconduct.
Please provide (in notes) information about the sources of funding for a given publication, such as domestic or international grants, subsidies from foundations, associations or commercial institutions. 
In case of co-authorship, please state the percentages which individual authors contributed to the publication.
The author is responsible for the manuscript reflecting the current state of law, quoted provisions of law, case law and literature. If, after manuscript submission, the author finds an error or inaccuracy in it, the author has a duty to promptly notify the editorial board about it.
The author should make references to the publications which had an influence on the submitted manuscript in the form of quotes and in the attached bibliography.
The author warrants that the copyright in the manuscript, which copyright is transferred to the publisher upon the editorial board accepting the manuscript, will not be limited by any third party rights, that the use and disposal of the manuscript by the publisher will not infringe personal interests or rights of third parties.
The manuscripts submitted by the authors are published on the basis of publishing agreements with authors, where all copyright law issues are regulated.
Ghostwriting. In order to counteract cases of ghostwriting or guest authorship, authors have a duty to disclose to the editorial board and notify it about the contributions of individual authors in the creation of the publication (stating their affiliations and contributions, i.e. who is the author of conceptions, assumptions, methods, etc. used in preparing the publication). The main responsibility for that is borne by the author who submits the manuscript. Authors are obligated to provide the editorial board with information about the contributions of scientific research institutions, associations, and other entities. The editorial board informs that ghostwriting and guest authorship are regarded as scientific misconduct. Any detected cases will be exposed, including notifying the relevant entities (institutions employing such authors, academic societies, associations of academic editors, etc.).

Responsibilities of the editorial board

The editorial board documents any cases of academic misconduct, especially violations and infringements of the ethical principles applicable in the academia.
Any decision to publish an article is based on reviews, the opinion of the subject editor and the editorial college. The decision whether or not to publish is also influenced by the risk of copyright violations. 
In the process of making the decision to accept or reject a given academic manuscript, the important factors include originality, academic quality, and compatibility with the journal’s range of topics.
No member of the editorial board can disclose any information about any submitted manuscript to any other person than - in accordance with the editorial procedure - its author, reviewers, potential reviewers or the publisher. 
The editorial board does not disclose reviewers’ data to authors.
Information obtained in the process of publication evaluation, as well as the rejected manuscripts or their fragments, cannot be used in own research of the editorial board members or reviewers without the author’s express written consent.
The editorial board does not appoint as reviewers any persons who report directly to the manuscript authors or who are in any other direct personal or professional relations with them to the extent that might result in conflicts of interests.

Responsibilities of reviewers

Manuscripts are reviewed before publication. For the academic evaluation of each manuscript, the editorial board appoints at least two reviewers from among the members of the academic council, editorial college or other specialists in the field that the manuscript concerns. 
The names of the reviewers of particular manuscripts are not disclosed to authors. The list of reviewers who cooperate with the journal, without naming the reviewer of a specific manuscript, is published on the journal’s website and in its printed version.
A reviewer supports the editor-in-chief in making editorial decisions and may also support the author in improving the manuscript.
Each selected reviewer who is unable to review a manuscript or knows that it is impossible to quickly prepare a review should inform the managing editor about it.
Reviews should be objective. Personal critique of the author is considered improper. Reviewers should express their views clearly, supporting them with appropriate arguments.
All reviewed manuscripts must be treated as confidential documents. They cannot be shown to or discussed about with any other persons than the managing editor, who is authorized.
Confidential information or ideas inspired by the review must be kept secret and cannot be used in order to gain personal benefits. Reviewers should not review manuscripts where there is a conflict of interests resulting from the relationship with the author, company or institution connected with the manuscript.
Reviewers should identify the publications that the manuscript author failed to refer to. A reviewer should also inform the managing editor about any significant similarity, partial overlap of the contents of the manuscript under review with any other published work known to the reviewer or a suspected plagiarism.

Editorial Team

Programme Council

Members of the Programme Council of Przegląd Podatkowy monthly include:

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






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

For more information on the journal contact the Editorial Board

For more information on the journal contact the Editorial Board


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

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