Challenges of Contemporary Tax Law

Professor Włodzimierz Nykiel reached the milestone of his seventieth birthday in 2021, prompting an ideal moment to acknowledge his extensive contributions to the academic and scientific community. The editors of this commemorative book are his long-time collaborators from the Tax Law Department at the Faculty of Law and Administration, University of Lodz, as well as the Centre of Tax Documentation and Studies and its Foundation. They have personal reasons for expressing their gratitude to him. Professor Nykiel's academic journey is notably rich and marked by significant international collaboration. His dedication to fostering relationships with international scientific circles greatly contributed to the global recognition of the Lodz school of tax law.Given this context, the editors opted to structure the book in two volumes. The first volume features contributions from distinguished Polish experts in tax and financial law, both from academia and practice. The second volume showcases works by the Professor’s foreign colleagues and friends, who are leading figures in the field of tax law across different nations. The creation of this book occurred during challenging times, amidst the COVID-19 pandemic and the conflict in Ukraine, which is just beyond Poland's eastern border.While the majority of the contributions were completed in 2021, the complexities of editorial and publishing processes delayed the book's release beyond Professor Nykiel’s seventieth birthday. Consequently, some insights in the book might not fully reflect the most current developments. Coincidentally, the Professor's seventieth birthday also marked two other significant anniversaries: the twenty-fifth anniversary of the Centre of Tax Documentation and Studies in December 2022, and his fiftieth year in scientific work in October 2023.Now set for publication in 2023, this book aligns with these three significant jubilees dedicated to Professor Nykiel. It is hoped that it will serve as a wellspring of scholarly inspiration for its readers.