Koncepcja Krajowej Administracji Skarbowej w świetle problemów administracji danin publicznych w Polsce

The article is devoted to evaluation of the proposed reform of treasury administration expressed in a parliamentary draft bill concerning National Treasury Administration (form No. 826). It is carried out with respect to crucial issues that – in my opinion – affect the Polish treasury bodies, that is: delegating both functions of shaping the tax system and conducting public operations of the state in respect of tax law to a single tax body, organizing the executive body according to the criterion of the type of tax rather than the functions to be performed, delegating an array of tasks that are not connected with taxation to the fiscal administration, no statutory rules for funding treasury administration and no correlation between expenses and the tasks the administration performs, and no employment policy.Artykuł poświęcony jest ocenie koncepcji reformy administracji skarbowej, zawartej w poselskim projekcie ustawy o Krajowej Administracji Skarbowej (druk nr 826). Została ona dokonana w odniesieniu do zasadniczych problemów, które – moim zdaniem - dotykają polski aparat skarbowy, a więc: powierzenie temu samemu organowi kierownictwa w zakresie kształtowania systemu podatkowego oraz wykonywania publicznej działalności państwa w zakresie prawa podatkowego, ukształtowanie aparatu wykonawczego według kryterium rodzaju podatku, nie zaś realizowanych funkcji, nałożenie na administrację skarbową szeregu zadań nie związanych z podatkami, brak ustawowo określonych zasad finansowania administracji skarbowej oraz powiązania wydatków z realizowanymi przez nią zadaniami, brak polityki pracowniczej. Słowa kluczowe: krajowa administracja skarbowa, reforma, administracja podatkow

A systematics of deontic action logics based on Boolean algebra

Within the scope of interest of deontic logic, systems in which names of actions are arguments of deontic operators (deontic action logic) have attracted less interest than purely propositional systems. However, in our opinion, they are even more interesting from both theoretical and practical point of view. The fundament for contemporary research was established by K. Segerberg, who introduced his systems of basic deontic logic of urn model actions in early 1980s. Nowadays such logics are considered mainly within propositional dynamic logic (PDL). Two approaches can be distinguished: in one of them deontic operators are introduced using dynamic operators and the notion of violation, in the other at least some of them are taken as primitive. The second approach may be further divided into the systems based on Boolean algebra of actions and the systems built on the top of standard PDL.In the present paper we are interested in the systems of deontic action logic based on Boolean algebra. We present axiomatizations of six systems and set theoretical models for them. We also show the relations among them and the position of some existing theories on the resulting picture. Such a presentation allows the reader to see the spectrum of possibilities of formalization of the subject

Judging Actions on the Basis of Prima Facie Duties. The case of self-driving cars

The need for a logic that allows us to reason about conflicting and non-conflicting norms has recently emerged in the domain of self-driving cars. In this paper we propose a formal model that supports moral decisions making by autonomous agents such as for example autonomous vehicles. Such a model – which we call a “Deontic Machine” – helps resolve both typical and atypical moral and legal situations that agents may encounter. The Deontic Machine has two sources of inspiration. The first one is W.D. Ross’s theory of prima facie norms and the other one is a deontic multi-valued logic. The main contribution of this paper is bringing together conceptual and technical tools of deontic logic to show how they can be used to control or assess the behaviour of a self-driving car

Multi-party Quantum Byzantine Agreement Without Entanglement

In this paper we propose a protocol of quantum communication to achieve Byzantine agreement among multiple parties. The striking feature of our proposal in comparison to the existing protocols is that we do not use entanglement to achieve the agreement. There are two stages in our protocol. In the first stage, a list of numbers that satisfies some special properties is distributed to every participant by a group of semi-honest list distributors via quantum secure communication. Then, in the second stage those participants exchange some information to reach agreement.Comment: 6 pages, 1 figur

Deontic Logics based on Boolean Algebra

Deontic logic is devoted to the study of logical properties of normative predicates such as permission, obligation and prohibition. Since it is usual to apply these predicates to actions, many deontic logicians have proposed formalisms where actions and action combinators are present. Some standard action combinators are action conjunction, choice between actions and not doing a given action. These combinators resemble boolean operators, and therefore the theory of boolean algebra offers a well-known athematical framework to study the properties of the classic deontic operators when applied to actions. In his seminal work, Segerberg uses constructions coming from boolean algebras to formalize the usual deontic notions. Segerberg’s work provided the initial step to understand logical properties of deontic operators when they are applied to actions. In the last years, other authors have proposed related logics. In this chapter we introduce Segerberg’s work, study related formalisms and investigate further challenges in this area