W tekście omówiono założenia oraz podstawowe uwarunkowania wdrożenia dwóch wersji podatku od transakcji walutowych: podatku Tobina oraz podatku Spahna. Celem artykułu jest wskazanie i analiza uwarunkowań politycznych, które mogą być istotne dla wprowadzenia każdej z tych koncepcji, a także możliwych konsekwencji wprowadzenia jednego z tych mechanizmów. Problem badawczy brzmi: na ile możliwe polityczne konsekwencje wprowadzenia podatku Tobina oraz podatku Spahna mogą zaważyć na podjęciu decyzji o wdrożeniu któregoś z nich. Można w tym kontekście postawić hipotezę, że spodziewane konsekwencje polityczne wprowadzenia każdego z tych rozwiązań stanowią podstawowy i trudny do przezwyciężenia problem w drodze do ich implementacji. Weryfikacja tej hipotezy będzie miała znaczenie dla oceny działań ruchów społecznych i partii politycznych, zmierzających do realizacji projektów przebudowy globalnego systemu ekonomicznego czy też reformy Unii Europejskiej przez wprowadzenie jednego z tych podatków i odpowiednie zagospodarowanie pozyskanych środków.

The Constitution - the Basic Law is the foundation of the organization in a given country. It defines the general principles of the functioning of internal relations, the competences of its most important elements, and the fundamental rights and freedoms of a person and a citizen2. And the strategy can be perceived as the general outlines of the actions of competent leaders determining the far-reaching aim. It is characterized by a long-term strategic perspective, combining the set of with the strive for solutions that are beneficial not only for themselves, their surroundings, and supporters but also for the paradigm of the common good. Societies during, or immediately after the conflict, seek stabilization. That can be ensured by actions based on a strategy that takes into account the fundamental principles of internal relations. Combining those two paradigms, the Constitution, taking into account the rights of minorities, guaranteeing civil liberties and human rights, may be the basic factor of the strategy of the competent leader, aiming to post-conflict stabilization.

Importance of the 2005 Constitution of the Republic of Iraq as a Result of the Operation “Iraqi Freedom”

The adoption of a constitution is usually a breakthrough event, initiating a new reality for a given community, although it often becomes only a meaningless document, the provisions of which are ignored by the rulers, irrelevant or even unknown to the society. The armed operation of the Coalition Forces under the political and military leadership of the US, which lasted from 2003 to 2010, creates an important context for the constitution of the Republic of Iraq, which was implemented in December 2005. Therefore, it is important to place this constitution against the background of events and other documents of this rank in Iraq. Only in such a context can the significance of this fundamental law be properly assessed. For this purpose, a source analysis of both the text of the Constitution of 2005 and previous documents of a similar rank in Iraq was carried out, as well as an analysis of the political and military situation and the changing internal socio-political conditions in order to place this legal act in the right context.