Dr hab. prof. UMK Jacek Wantoch-Rekowski, PhD, UMK professor — employed in the Department of Public Finance Law at the Faculty of Law and Administration of the Nicolaus Copernicus University in Toruń. His achievements include over 100 publications in the field of public finance law in its broadest sense. Author and co-author of scientific monographs and commentaries, mainly on tax law and social security finance. Editor-in-chief of the academic quarterly Prawo Budżetowe Państwa i Samorządu/State and Local Government Budget Law. Legal counsel, member of the Regional Commission for the Violation of Public Finance Discipline Cases at the Regional Chamber of Auditors in Bydgoszcz. His research interests focus on issues concerning social security finances (mainly — social security contributions), taxes and tax law, as well as local government finances.
dr hab. Jacek Wantoch-Rekowski, prof. UMK
ORCID: 0000-0002-1606-7790
DOI: 10.33226/0032-6186.2020.6.4
JEL: K29, K49
DOI: 10.33226/0137-5490.2019.10.6
JEL: K22, K34