Journal of Security and Sustainability Issues

Crime has been a common phenomenon for a long time, but its scope and operation are changing, and this is largely dependent on technological progress. We dealt with the development of crime and its negative effects in Poland during the political transformation process that took place after 1989. At that time, law enforcement agencies were not fully able to cope with this practice, and society painfully felt its effects. Many times, innocent people have faced several types of criminal acts. The main reasons that could have influenced the development of crime were social disorganization, lowering of the standard of living, unemployment, as well as visible and constantly deepening social differentiation. The most important task of law enforcement agencies protecting state borders is to provide citizens with basic forms of security so that they feel peaceful in their area of residence. The services should cooperate with each other at every level of securing state borders and protect citizens against any threats. The aim of the article is to analyze the impact of crimes on state security and the role of the Border Guard in securing the state border. The Border Guard plays a key role in this respect, therefore it should have the widest possible range of instruments enabling it to fulfill its duties in this area. This service proves every day that it has an enormous impact on the sense of security of citizens, and counteracting various threats, including crime, is a key element of the security of our country.

The mass influx of refugees from Ukraine to Poland, caused by Russia’s aggression on February 24, 2022, has resulted in the application of solutions in the field of refugee law on a massive, unprecedented scale. Previously developed Polish regulations regarding the rules for granting protection to this category of people turned out to be insufficient, and the legislator decided to immediately develop new solutions for the protection of refugees from Ukraine, which were included in the Act of March 12, 2022 on assistance to citizens of Ukraine in relation to an armed conflict on the territory of that country. The provisions of this legal act constitute lex specialis in relation to the Act of June 13, 2003 on granting protection to foreigners in the territory of the Republic of Poland. The article defines a general outline of the so-called refugee law, also from a historical perspective, and includes an analysis of Polish regulations in the field of granting temporary protection to Ukrainian citizens in relation to the European Union standards. The correctness of such solutions was also evaluated.

Revenues from public finances and taxes are very important conditions for the country‘s economic policy. No state can exist without taxes, so taxes are one of the most important components of a state’s fiscal policy, especially during a pandemic. Of course, it is especially important to collect enough tax revenue in the event of an emergency in the country. This is exactly the situation with a pandemic, especially in the case of the COVID19 virus development in 2020-2021. Taxes are the main source of revenue for the national budget, and redistribution accounts for government spending. Because the government does not create real products or services, the implementation of various state functions requires enormous resources. Taxes are therefore a really important and significant source of public finance revenue. The research problem may be a different tax burden in Lithuania during the pandemics. In addition, individual tax receipts and personal tax metrics may vary. The topic of the publication is the aspect of general and personal tax burden in Lithuania during the pandemic situation. The aim of this publication is to present the concept of individualized tax burden in modern times and restructural movements of the public finances. The main research methods used are: analysis of tax revenues in the scientific literature, data collection and systematization, comparative statistical data analysis, presentation of data, proportional analysis.

Public administration is a set of state institutions that mainly exercises the functions of the executive body (rather than legislative or judicial) in accordance with the law. Public administration includes the Cabinet of Ministers, institutions subordinate to the Cabinet of Ministers as well as other independent institutions. The aim of the research is to analyse the historical development of the Cabinet of Ministers and ministries, to emphasize the main stages of development of public administration, while highlighting the problems that existed both during the period of Latvia’s first independence as well as after the restoration of the state and seeking the best possible solutions for the further development of public administration. The study will use descriptive, dogmatic, historical, comparative and analytical research methods.

State security in the contex of different legal regimes used for state governance has been considered in this article. Administrative juridical regimes have particular role in policing in context of human rights observance.