International Entrepreneurship Review

ISSN:

2543-537X

eISSN:

2543-4934

Website:

https://ier.uek.krakow.pl/index.php/pm

Publisher:

Uniwersytet Ekonomiczny w Krakowie

Disciplines
(Field of Science):

economics and finance (Social studies)
management and quality studies (Social studies)

Ministry points: Help

Ministry points - current year
Year	Points	List
Year 2025	100	Ministry scored journals list 2024

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Ministry points - previous years
Year	Points	List
2025	100	Ministry scored journals list 2024
2024	100	Ministry scored journals list 2024
2023	100	Ministry Scored Journals List
2022	100	Ministry Scored Journals List 2019-2022
2021	100	Ministry Scored Journals List 2019-2022
2020	100	Ministry Scored Journals List 2019-2022
2019	100	Ministry Scored Journals List 2019-2022
2018	0	unscored
2017	0	unscored
2016	0	unscored
2015	0	unscored
2014	0	unscored
2013	0	unscored

Model:

Open Access

Impact Factor:

n/a

Publishing policy:

License: CC BY 4.0

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License

Information on publishing policy

https://ier.uek.krakow.pl/index.php/pm/journalPolicies

Information on the conditions of self-archiving

https://ier.uek.krakow.pl/index.php/pm/about/submissions

Is self-archiving allowed by the journal?

Yes - without restrictions

Submitted Version Help: no
Accepted Version Help: no
Published Version Help: yes

Information on research data policy

n/a

Months of embargo

no embargo

Additional information

Indexed in DOAJ
Must link to journal homepage with DOI.
Editorial board listed following social media services: ResearchGate, SSRN, Academia.edu, Selected Works and Academic Search.
The CC BY 4.0 license is valid since 2023.
Articles published before 2023 are made available under the CC BY-ND 4.0 license.

Papers published in journal

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total: 1

Year 2016

Klauzula obejścia prawa podatkowego a zasada in dubio pro tributario: zależności i kontrowersje,
Publication
- W. Wyrzykowski
- International Entrepreneurship Review - Year 2016
Od stycznia 2016 r. do przepisów Ordynacji podatkowej wprowadzono zasadę rozstrzygania wątpliwości na korzyść podatnika. Oczekuje się, że w I kwartale tego roku wprowadzona zostanie również kontrowersyjna zasada określana mianem klauzuli obejścia prawa podatkowego. Celem opracowania jest wykazanie, w jaki sposób mogłyby obok siebie egzystować zupełnie skrajne dwa rozwiązania: zasady in dubio pro tributario, stawiające w sprawach...

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