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 2024	100	Ministry scored journals list 2024

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Ministry points - previous years
Year	Points	List
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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