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 40 points for a publication in Przegląd Podatkowy
(according to the Annex to the Communication of the Minister of Science of 5 January 2024, 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: 2023, item 742, as amended).
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.