Podział zadań i kompetencji w zakresie stanowienia podatków w polskim systemie prawnym

• Authors: Jacek Kulicki

Title variants

EN

THE DIVISION OF TASKS AND RESPONSIBILITIES IN THE MAKING OF TAXES IN THE POLISH LEGAL SYSTEM

• Languages of publication: PL

Abstracts

EN

The article presents and discusses legal status of division of tasks and competencies in matters of establishing tax rules in Poland. It consists of two crucial parts: in first part was made an attempt to define the concept of establishing tax rules from theoretic point of view. Second one is devoted to discuss current legal regulations in this field.

Keywords

EN

civil liability; company; State Treasury

• Publisher: Kancelaria Sejmu / Chancellery of the Sejm
• Journal: Zeszyty Prawnicze BAS
• Year: 2012
• Issue: 2(34)
• Pages: 21-52

Contributors

author

Jacek Kulicki

• Ekspert ds. finansów publicznych w BAS; ; Kancelaria Sejmu - Biuro Analiz Sejmowych ul. Zagórna 3, 00-441 Warszawa