Legislative inflation in Poland: bird’s eye view on three decades after the the1989 breakthrough

Jonski, Kamil; Rogowski, Wojciech

doi:10.1080/13572334.2022.2052465

Cited by 3 publications

(2 citation statements)

References 19 publications

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“…Regulatory impact analysis is performed to assess the benefits and costs of the old and new policies. An evaluation framework based on the RIA approach, (Jonski & Rogowski, 2023;Kurniawan et al, 2018b), was used to assess the consequences of the risk-based lot release policy according to the following steps:…”

Section: Regulatory Impact Analysis (Ria)mentioning

confidence: 99%

Regulatory Impact Analysis for the Risk Based Lot Release Policy for Biological Products in Egypt

Abd El- Rady,

Ragheb,

Sheded

et al. 2023

regsci

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For public health and lifesaving, timely access to high-quality biological products is essential. However, barriers including resource scarcity, limited human capacity, and complex supply chains impede this goal. National regulatory authorities should enhance their frameworks and move forward for regulatory convergence and harmonization & enhancing reliance practice in order to address these concerns. A risk-based lot release policy is one of the enablers that ensure implementation of smart regulations and best practices was employed by Egyptian drug authority (EDA) to boost the effectiveness of the lot release framework while upholding safety, efficacy and quality criteria. The legal framework for lot release in Egypt was examined using a regulatory impact analysis method. With a considerable impact on time and cost savings, as well as a better net benefit value, the new risk-based lot release policy has the potential to greatly increase the efficiency of Egypt's LR regulatory system for biological products. Nevertheless, significant challenges and unexpected consequences were also noted, including the need for ongoing capacity building and growing regulatory requirements based on best practices. The findings have major reflections for drug policy makers and regulators looking to enhance their biological product regulatory systems; since the policy's benefits outweigh these possible challenges. This paper offers a full examination of the risk-based lot release policy used by the EDA, Egypt for biological products, assisting in understanding both the benefits and challenges of this approach.

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Section: Regulatory Impact Analysis (Ria)mentioning

confidence: 99%

Regulatory Impact Analysis for the Risk Based Lot Release Policy for Biological Products in Egypt

Abd El- Rady,

Ragheb,

Sheded

et al. 2023

regsci

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“…In line with article 118.3 of the Constitution, those introducing draft laws 'shall indicate the financial consequences of its implementation'. In practice, the majority of laws (new ones as well as amendments) have been initiated by the Council of Ministers -so called 'government proposals' [Joński. Rogowski 2022].…”

Section: Regulatory Impact Assessment (Ria Osr) In Polish Law-making ...mentioning

confidence: 99%

Regulatory impact assessments (Ria) As an input in tax law interpretation: Analysis of the administrative courts verdicts

Gajewski

Jonski

2022

Financ. Law Rev.

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The goal of this paper is to empirically examine the role of Regulatory Impact Assessments (RIAs) accompanying draft laws submitted by the Council of the Ministers as an input in purpose-oriented interpretation of tax law, carried out by Polish Administrative Courts. To this end, full-text database of the universe of Administrative Courts verdicts (CBOIS) had been queried in order to uncover all court decisions issued from Jan 1st 2001 to Dec 31st 2022 and mentioning RIAs in their written motives. All in all 14 decisions of SAC and 39 decisions of FIACs had been located – the result that can be interpreted as an evidence of scant use of RIA as an input for statutory interpretation of the tax law. Qualitative analysis reported in the paper illustrates what sort of information had been recovered by justices from RIA. Results suggest that potential offered by RIA’s coverage of ‘lawmaker’s intent’ is still not fully utilized in the process of tax law interpretation. However, any reliance on this sort of documents have to be accompanied with critical analysis of their quality and role in lawmaking process. Conditional forecasts (what impact is reasonably expected) should not be mistaken with statements of the intent (what impact is desired). Moreover, perfunctory RIA, prepared as part of window-dressing exercise, not genuine analysis underpinning the decision-making process, could turned out misleading.

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30 lat podatku dochodowego od osób prawnych w Polsce a sądownictwo administracyjne – perspektywa ekonomiczna

Gajewski

2022

BISP

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Streszczenie Celem niniejszego artykułu jest dokonanie syntetycznego, wspartego analizą danych statystycznych, przeglądu kluczowych zagadnień związanych z obciążeniem sądów administracyjnych sprawami z zakresu podatku dochodowego od osób prawnych (dalej: CIT1). Zgromadzone dane sugerują, że z uwagi na znaczenie fiskalne CIT skargi dotyczące tego podatku są relatywnie istotną (choć nie najliczniejszą) grupą spraw podatkowych rozpoznawanych przez sądy administracyjne. Ważnym zagadnieniem jest również częstotliwość zmian legislacyjnych, która może efektywnie wykluczać bieżące zapoznawanie się podatników z tekstem normatywnym. 30. rocznica wprowadzenia CIT w Polsce stanowi okazję do pogłębionego przeglądu adekwatności obecnych rozwiązań do realiów ekonomicznych i struktury rynku gospodarczego.

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Legislative inflation in Poland: bird’s eye view on three decades after the the1989 breakthrough

Cited by 3 publications

References 19 publications

Regulatory Impact Analysis for the Risk Based Lot Release Policy for Biological Products in Egypt

Regulatory Impact Analysis for the Risk Based Lot Release Policy for Biological Products in Egypt

Regulatory impact assessments (Ria) As an input in tax law interpretation: Analysis of the administrative courts verdicts

30 lat podatku dochodowego od osób prawnych w Polsce a sądownictwo administracyjne – perspektywa ekonomiczna

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