Autonomia prawa podatkowego – argumenty za i przeciw

• Authors: Koszowski Maciej

Title variants

EN

The autonomy of tax law – pros and cons

Abstracts

EN

The article touches on the question of the autonomy of tax law, i.e. the question of how far this law is dependent on/linked with the other branches of law. Specifically, there have been distinguished two versions of such autonomy, a stronger and weaker one. The former prescribes that the meaning of all notions and terms present in tax law is, by definition, independent from the meaning of the identical notions/terms occurring in the other fields of law. The latter, in turn, stipulates that independence of that kind takes place only in instances in which tax laws clearly state so. As it has been demonstrated, the stronger version of the tax law autonomy has to be rebutted. It is mainly due to the need to provide the tax law with legal certainty and predictability, whose values would be seriously jeopardized otherwise. Another reasonis that this version of tax law autonomy precludes the possibility of being punished for not abiding by the tax law regulations, which the possibility seems to be crucial from the perspective of tax law policy. The weaker version is permissible, however, only insofar as it does not mislead citizens (taxpayers). Moreover, since the main goal of tax law is to determine in which circumstances one should pay a tax, not to refer to the other branches of law, the autonomy of tax law in such a non-absolute sense appears to be even desirable lest the contents of tax law should be too complex.

Keywords

EN

autonomy; tax; legal; law; merits; demerits

• Publisher: LexisNexis Polska Sp. z o.o., Warsaw, Poland
• Journal: Przegląd Prawa Publicznego
• Year: 2013
• Issue: 11
• Pages: 42-56

Contributors

author

Koszowski Maciej

• Wyższa Szkoła Biznesu w Dąbrowie Górniczej