Academic Researcher’ Work and the Confusion of Public Authorities. A bleak outlook for the consequences of the higher education reform in Poland - comparative approach

Abstract

From the very beginning, it was assumed that the new regulation – Law on Higher Education would mark the implementation of a ground-breaking, comprehensive reform of the higher education system introduced by the Polish government under the motto of “Constitution for Science”. It was emphasised that the project constituted the most extensive reform implemented within the framework adopted by the European Commission as the model for all large-scale systemic changes since 1989. The Constitution for Science replaced a number of earlier laws related to higher education and comprehensively encompassed the organisation of the academic system and science in Poland. The goal of the regulation was to establish optimum conditions to facilitate scientific and didactic excellence, ensure sustainable development of academic centres throughout Poland, and provide universities with effective management tools. Unfortunately, the efforts made to date by the Minister of Finance and Minister of Science and Higher Education in the face of the many difficulties emerging at the meeting point between copyright, tax and education laws have to be deemed ineffective. Unfortunately, the currently employed solutions are characterised by considerable complexity and lack of consistency. As it has been shown in the article, the goals pointed are globally recognised in many countries. It is unfortunately difficult to avoid the conclusion that although the idea of preferential treatment of researchers (taxpayers) is highly laudable as such, the manner in which it is being introduced contradicts the very purpose of the implemented reform.

Keywords

• academic teacher
• copyright law
• tax-deductible expenses