Tax autonomy and non-discrimination rules in the era of conflicting political goals: international and Polish perspective

• Authors: Tychmańska, Aleksandra

Abstracts

EN

The aim of this paper is to discuss non-discrimination rules concerning tax matters on the example of Polish case analysis. Author wishes to conduct research work in broader context. In this regard it is necessary to outline the current globalized world in which tax systems of states operate, discuss the concept of state’s tax autonomy and examine how the role of a state on tax matters has recently changed. Subsequently the non-discrimination rules from an international perspective shall be presented. It is also important to answer the question about the impact of those rules on state’s tax autonomy and about the role which they could play in reconciling political goals in the current globalized world. All of this contexts enables to examine non-discrimination rules from Polish perspective. Author introduces all of non-discrimination rules concerning taxation in Polish legal order, accordingly presents and studies Polish case law regarding those rules. Finally, overall conclusions of the research work are introduced which are intended to discuss the role, significance and the future of non-discrimination rules in contemporary globalized world, both from international and Polish perspective.

Keywords

EN

non-discrimination rules; tax autonomy; globalization; tax system; tax discrimination; tax fairness; zasady niedyskryminacji; autonomia podatkowa; system podatkowy; dyskryminacja podatkowa; sprawiedliwość podatkowa

• Publisher: Wydawnictwa Uniwersytetu Warszawskiego
• Journal: Studia Iuridica
• Year: 2018
• Volume: 76
• Pages: 363-399

Dates

published

2019-01-18

Contributors

author

Tychmańska, Aleksandra

Identifiers

DOI

10.5604/01.3001.0012.8638