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Selected Tax Rules in the Polish Financial Law Literature

Robert Zieliński

2022

( 3 )

DOI: 10.7206/kp.2080-1084.548

https:/doi.org/10.7206/kp.2080-1084.548

Abstrakt

The aim of the article is to characterise selected tax principles included in the Polish financial law literature. Legal academics and commentators widely emphasise that these principles are extremely crucial for the tax system. They express the postulates to which a properly designed tax, as well as a rational tax system, should correspond. In view of the fact that the academic discourse has been emphasising for many years that tax law is of low quality and thus difficult and costly to apply, as well as the low assessment of tax regulations enacted as part of the so-called Polish Deal, it was considered appropriate to remind the significance of the most important of these models, the content of which was expressed as tax principles.

Pobrań672

Komplementarność krajowej i wspólnotowej polityki podatkowej

Piotr Pomorski

2020

( 1 )

DOI: 10.7206/kp.2080-1084.365

https:/doi.org/10.7206/kp.2080-1084.365

Abstrakt

Tax policy, perceived as a long-term and rational activity which aims to achieve specified legal, economic and social goals has always been connected with the problem of political power within the frames of a given tax system. Regarding the nature of membership in the European Union, issues of tax policy should be analyzed in the context of a ulticentric tax system, since both creators and addressees of political actions remain in a diverse regime of domestic, European and international tax law. The author discusses the legal basis of this phenomenon, which attributes to the complementary nature of the tax policy, reflecting on the conditions and limitations
in the light of challenges to be faced by contemporary tax systems.

Pobrań1537

Krytyka Prawa. Niezależne Studia nad Prawem

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