en pl

ISSN:

2080-1084

eISSN:

2450-7938

CiteScore:

0.47

SNIP (2018:

0.37

Ministerstwo Edukacji i Nauki:

100

Wyniki wyszukiwania

Czy ogólne prawo podatkowe może być stabilne?

Leonard Etel

2020

12

( 1 )

DOI: 10.7206/kp.2080-1084.359

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

Abstrakt

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.

Wyświetleń1818

Pobrań884

Can General Tax Law Be Stable?

Leonard Etel

2020

12

( 1 )

DOI: 10.7206/kp.2080-1084.359

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

Abstrakt

Wyświetleń1659

Pobrań0