PL EN


2013 | 1 | 193-204
Article title

Zasady ochrony podatnika w prawie podatkowym

Authors
Content
Title variants
EN
The taxpayer's protection rules in the tax law
Languages of publication
PL
Abstracts
EN
Taxpayers` rights protection is an issue that requires a lot of attention nowadays. It is a subject of many debates, researches and controversy. However, taxpayers` rights are commonly considered as one of the main foundation of every tax system. Instruments protecting the rights of taxpayers can be found in international law, at the constitutional level, in national legislation and mainly in substantive law and tax procedure. This paper examines sources and the extent of the rights available to tax payers in the Republic of Poland.
Contributors
author
  • Wydział Prawa, Administracji i Ekonomii, Uniwersytet Wrocławski
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-f5010181-5550-4b3e-ba8c-66e43c60f81e
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