Professor Włodzimierz Nykiel celebrated his seventieth birthday in 2021. This is a perfect opportunity to thank the Jubilarian for his scientific and academic activities to date. The Editors of this jubilee book – Professor’s long-term associates at the Tax Law Department of the Faculty of Law and Administration of the University of Lodz, the Centre of Tax Documentation and Studies and the Foundation Centre of Tax Documentation and Studies – also have their own personal reaso...