Department of Finance and Finance Law

Institute of Law

Faculty of Law, Canon Law and Administration

The John Paul II Catholic University of Lublin


Rooms: C-716 and C-716A

Phone: (+48) 81-445-37-16


Faculty Members:

The Head of the Department:  Paweł Smoleń, Hab. PhD, University Professor


Beata Kucia-Guściora, Hab. PhD - Associate Professor

Michalina Duda-Hyz, PhD - Associate Professor

Monika Münnich, PhD - Associate Professor

Piotr Pomorski, PhD - Associate Professor

Marcin Burzec, PhD - Assistant


Paweł Smoleń, Hab. PhD, University Professor, the Head of the Department, has been the Vice-Rector for Administration and Finances of The John Paul II Catholic University of Lublin since October 2012.


Scientific interests and fields of research:


The Members of the Department of Finance Law, as a team and individually, undertake research on the issues concerning:

  • public finance, including: public finance sector, the National Public Debt, the budget of the State, the budget of the local governments and the status of the Minister of Finance in the Polish Finance Law,
  • political, economic and social conditions of the creation and application of the Finance Law,
  • tax law, including: direct and indirect taxes, local taxes,
  • procedural tax law and control procedures,
  • constitutional principles of tax law-making,
  • the theory (dogmatics) of tax law
  • international cooperation in tax matters and cross-border taxation of income
  • the structure and tasks of the fiscal administration in Poland
  • taxation of agriculture in Poland


The Department of Finance and Finance Law has cooperated for many years with different domestic research centers which conduct studies concerning public finance and tax law, e.g. the Departments of Tax Law of the University of Białystok, the Department of Finance Law and the Department of Substantive Tax Law of the University of Łódź, the Department Public Finance Law of the Nicolaus Copernicus University in Toruń, the Department of Finance Law of the Jagiellonian University in Kraków.


Since February 2014 the Members of the Department of Finance Law have been realizing the research grant awarded by the National Science Centre. The grant’s title is: New Model of Taxation of Agriculture in Poland. Paweł Smoleń, Hab. PhD, University Professor is the Head of this project.


All Members of the Department are the authors of many different academic books like: commentaries, handbooks and compendiums on the subject of Polish public finance law and domestic tax law.


Scientific and organizational activities of the Department also include organizing and co-organizing numerous scientific conferences. So far, the co-organizers of the conferences were different research centers, tax authorities, the Regional Administrative Court in Lublin and tax advisors.




The Head of the Department, Paweł Smoleń, Hab. PhD, University Professor, since January 2007 has also been the Head of the Local Government Appeals Council in Lublin. Piotr Pomorski, PhD and Marcin Burzec Phd are supernumerary members of this Council.


Paweł Smoleń and Piotr Pomorski are members of the Expert Committee for Local Tax Law operating within the framework of the National Research Network entitled “Creation and Application of the Tax Law by Local Government Units”.


Members of the Department have also written expert reports concerning Public Finance Law for the Bureau of Research of the Chancellery of the Polish Parliament [Sejm]



Cooperation with tax authotities


The results of the long scientific and organizational cooperation with the bodies of fiscal administration are: organization of yearly scientific conferences and edition of the publication on the Creation ad Application of the Tax Law in Poland.


Didactic activities include: giving lectures, having classes, discussion sessions, seminars, organizing courses on Finance Law and Tax Law.




Macin Burzec PhD is the contact person concerning cooperation with foreign centers of scientific research