Rafał Dowgier

Professor Rafał Dowgier is a faculty member at the Faculty of Law, University of Białystok, specializing in tax law with a focus on local taxation systems. His academic work centers on the intersection of legal frameworks and practical tax administration at the local government level.

Professor Dowgier's research interests include:

• Local government taxes and fees, with particular emphasis on real estate taxation
• Tax ordinance interpretation and application
• Tax forms of providing public aid
• The relationship between state aid regulations and local tax law

His scholarly work demonstrates a consistent focus on practical applications of tax law within Poland's legal framework, particularly examining how local governments implement tax policies within national and European Union regulatory constraints. His publications show progression from foundational work on state aid impacts (2015) to comprehensive commentaries on tax procedures and liabilities (2020-2022).

Professor Dowgier has contributed significantly to legal scholarship through his co-authorship of authoritative commentaries on Polish tax law, including multi-volume works on the Tax Ordinance that serve as reference materials for legal practitioners.