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 Centre for Analysis and Studies of Taxation

Analizy i Studia CASP (Analysis and Studies CASP) is a peer-reviewed semi-annual scientific journal focusing on the issue of taxes presenting analyses, reports, opinions and expert publications presenting important current issues related to taxes and tax law, in order to disseminate the information both in expert circles as well among the society. The journal presents the tax issues adopting an interdisciplinary perspective, taking into consideration the legal and economic aspects of taxation. Particular emphasis is placed on comparative studies: the comparison of empirical data from different countries in Europe and around the world, presenting problematics related to taxes in a broader, international context.
The journal is published both in a paper and an electronic form – it is posted on the website of the Journal and in reference databases and repositories, in line with the adopted assumptions of the open access policy. The journal is available in BazEkon, ICM, CEJSH, Pol-index, CEON, CEEOL databases.
Keywords: taxes, tax law, international tax law
Publisher – Centrum Analiz i Studiów Podatkowych, Kolegium Ekonomiczno-Społeczne SGH (Centre for Analysis and Studies of Taxation, Collegium of Socio-Economics, Warsaw School of Economics).
Volume – approximately 4 publisher’s sheets.
Format – A4.
ISSN (paper version) 2451-0203.
ISSN (on-line version) 2451-0475.
The objective of the Journal is to create and maintain a platform for cooperation between the world of science, public administration, business and civil society, whose aim is to contribute to the strengthening of the relations as part of transparent and creative cooperation of these circles in the field of broadly perceived taxes and customs The intention is to disseminate knowledge on the economic, financial, legal and ethical  aspects concerning taxes and duties, inspiring discussion on these issues, through a free and independent exchange of views presented in publications contained in the journal. These activities can be an impulse for rational and socially useful amendments and corrections of normative Polish and EU standards.
Editorial Board
Dr hab. Dominik J. Gajewski, Prof. SGH – General Editor (
Dr hab. Grzegorz Gołębiowski, Prof. AEH
Dr Tomasz Grzybowski, SGH – Managing Editor (
Scientific Board 

Prof. dr hab. Wiesław Czyżowicz, Warsaw School of Economics


Prof. dr hab. Leonard Etel, University of Bialystok


Prof. dr hab. Jan Głuchowski, WSB Universities


Dr hab., Prof. UEP Kamilla Marchewka-Bartkowiak, Poznan University of Economics and Business


Prof. dr hab. Artur Nowak-Far, Warsaw School of Economics


Prof. Gennady M. Brovka, Belarusian National Technical University, Minsk


Prof. dr Emilia Campeanu, Bucharest Academy of Economic Studies


Prof. Viktor Chentsov, University of Customs and Finance, Dnipro


Prof. dr hab. Anatol Francuz, KROK University, Kyiv


Prof. Dmitriy Galushko, Voronezh State University


Prof. dr Danylo Getmantsev, Taras Shevchenko National University of Kyiv


Prof. dr Andrew Grainger, University of Nottingham


Prof. dr Bartosz Makowicz, European University Viadrina, Frankfurt (Oder)


Prof. dr Vladimir Mantusov, Russian Customs Academy, Lyubertsy


Prof. dr Santiago Ibanez Marsilla, University of Valencia


Prof. dr Petr Mrkyvka, Masaryk University, Brno


Prof. dr Michal Radvan, Masaryk University, Brno


Prof. dr hab. Ona Grazhina Rakauskiene, Mykolas Romeris University, Vilnius


Prof. dr Marina V. Sentsova, Voronezh State University


Prof. dr David Widdowson, University of Canberra


Prof. dr Hans-Michael Wolffgang, University of Münster​ 


Table of articles
​Issue Author ​Title
​​1(1)2016 ​Dominik J. Gajewski
Bank levy in Poland – Advantages and Disadvantages (abstract)​
​2(2)2016 ​Dominik J. Gajewski, 
Artur Nowak-Far
National treasury administration – proposition for consolidation of the treasury bodies and sealing the tax system (abstract)
​2(2)2016 ​Jacek Kulicki
The concept of National treasury administration in the light of the problems faced by the tax administration in Poland (abstract)
​1(3)2017 Jadwiga Glumińska-Pawlic, Bartosz Kubista

General anti-abuse rule. Legal and tax aspects (abstract)
​1(3)2017 ​Janusz Kudła​
General anti-abuse rule. Economic aspects (abstract)
​2(4)2017 ​Leonard Etel The aims of the new tax ordinance (abstract)
​2(4)2017 ​Alicja Sarna
The new tax ordinance – outline assessment by practice (abstract)
​1(5)2018 ​Aleksander Werner ​​
Never Ending Reforms of Corporate Income Taxation – Perspective of Significant Amendments to the Corporate Income Tax Act in 2012–2017 (abstract)
​1(5)2018 ​Tomasz Grzybowski
Corporate Income Tax in 2018 – systemic changes or paradigm crisis? (selected issues) (abstract)
​2(6)2018 ​Monika Laskowska
Assessment of changes into Polish transfer pricing regulations (abstract)
​2(6)2018 ​Marcin Jamroży Development and Evaluation of Regulations concerning Transfer Pricing Documentation (abstract)
​1(7)2019 ​Grzegorz Sobiecki,
Marcelina Szwed-Ziemichód
​Using Blockchain1 Technology to Eliminate Selected Problems of the Tax System (download article)
​1(7)2019 ​Filip Majdowski ​Taxation of cryptocurrency’s trade – directions and tax policy decisions (download article)
1(7)2019​ ​Danylo Getmantsev Taxation of cryptocurrency transactions under the legislation of Ukraine ​(download article)
Bibliography of Analysis and Studies CASP 
The rules concerning the approval of the text for publication
1) Publishing standards
The volume of the text should not exceed: articles – 60,000 characters, review articles – 30,000 characters, glosses – 20,000 characters, others (source materials, analyses, reports) – 40,000 characters. The text should have an internal structure which is consistent with the form of the publication (a sample template of the article can be found in the attached document.)

The materials should be provided together with the title in Polish and in English, information about the author/authors with their affiliation, email address and a telephone number of the author/authors. A summary in Polish and in English (900 characters) and keywords should be submitted together with the article.
The text saved as an editable file (doc, rtf) should be sent to the following address:
Detailed guidelines for the authors can be found in the attached​ dokument.
2) The principles related to the reviewing procedure and publication ethics
The text submitted for publication is subject to review by a reviewer selected among the members of the Editorial Committee and an external reviewer from outside the Committee (double-blind peer review standard). The reviewer makes a statement declaring that there occurs no conflict of interest. The doubts concerning the reviewed texts are resolved by the Editorial Committee. The notes and conference reports are not subject to review. The review from​ is available at  Analizy i Studia CASP (Analysis and Studies CASP) website. 
The Editorial Board acts in accordance with the principles of publication ethics, developed based on the guidelines of the Committee on Publication Ethics (COPE). The Principles of Publication Ethics are presented in the attached document.