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Can General Tax Law Be Stable?

Leonard Etel

2020

( 1 )

DOI: 10.7206/kp.2080-1084.360

https:/doi.org/10.7206/kp.2080-1084.360

Abstract

The provisions of general tax law contained in the tax ordinance should be stable. In recent years, however, we have seen an intensifying process involving amending this act. An analysis of the changes made proves that they are introduced in connection with the need to counteract tax fraud, the lack of institutions characteristic of modern acts of this type, and the development of new technologies. The continuous modernisation of the provisions of the over-20-years-old ordinance no longer brings the expected results, and in some cases actually leads to the undermining of the fundamental institutions of tax law. There is a need for a new act. Only the adoption of such an act can contribute to the improvement of the stability of general tax law.

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Czy ogólne prawo podatkowe może być stabilne?

Leonard Etel

2020

( 1 )

DOI: 10.7206/kp.2080-1084.359

https:/doi.org/10.7206/kp.2080-1084.359

Abstract

The provisions of general tax law contained in the tax ordinance should be stable. In recent years, however, an increasing process of amendment to this law can be seen. An analysis of the changes made indicates that they are introduced in connection with the need to counteract tax fraud, the lack of institutions characteristic of modern acts of this type and the development of new technologies. Continuous modernization of the provisions of over 20 years of ordinance no longer brings the expected results, and in some cases leads to the spoilage of basic institutions of tax law. A new law is needed. Only its adoption can contribute to improving the stability of general tax law.

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Krytyka Prawa. Niezależne Studia nad Prawem

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