VAT Research Center

The VAT Research Center conducts scientific research on the current model of VAT functioning and possible changes to this model. 
The center is interdisciplinary, combining, among others, law, economy, finance and management. It integrates scientists of Kozminski University dealing with tax law, economy issues and management. It encourages students, including acting in the Students Tax Law Research Group KU to become interested in VAT issues.

The Center will gain the views of the practice regarding the problematic issues related to VAT, including through the cooperation of Kozminski University with the Mazovian Branch of the National Chamber of Tax Advisors and regular meetings of the Students Tax Law Forum. 

The center is also open to cooperation with scientists from other research centers. Currently, the Centre's Council of Experts includes representatives of the Jagiellonian University, University in Wrocław, Nicolaus Copernicus University in Toruń, as well as practitioners: judges of the Supreme Administrative Court and a tax advisors. 

Council of Experts:

Adam Bącal – judge of the Supreme Administrative Court

Roman Wiatrowski – judge of the Supreme Administrative Court,

Tomasz Michalik – tax advisor

Krzysztof Lasiński-Sulecki – PhD, DSc of law, Prof. of  Nicolaus Copernicus University in Torun

Adam Nita – PhD, DSc of law, Prof. of  Jagiellonian University.

Paweł Borszowski – PhD, DSc of law, Prof. of  University of Wrocław.


Head of the Center


AM Żmijewska
dr Anna Magdalena Żmijewska


dr Marek Bełdzikowski
Bartłomiej Kołodziej
mgr Bartłomiej Kołodziej
Michał Mioduszewski
mgr Michał Mioduszewski