Recepcja elementów idei prawa Gustawa Radbrucha na grunt prawa podatkowego

• Authors: Paweł Szecówka

Abstracts

EN

The analysis of the elements of Gustaw Radbruch’s idea of law and their transfer to the theory of taxation area unlocks the potential to formulate important postulates for the tax legislator and the tax administration. Particular attention should be paid to the purposefulness of law, which calls for an entirely new perspective on establishing tax law, which may revolutionize the state-taxpayer relationship. The other postulates can also inspire the development of better tax law. Tax law may be better for both sides of the public-law relationship, and not only for taxpayers who (as it seems), especially in the legislator’s opinion, have been a priority of the tax law doctrine in recent years.

Keywords

EN

Gustaw Radbruch; Radbruch’s formula; tax law; justice; the purposefulness of law; legal security

PL

formuła Radbrucha; prawo podatkowe; sprawiedliwość; celowość prawa; bezpieczeństwo prawne

• Publisher: Wydawnictwa Uniwersytetu Warszawskiego
• Journal: Studia Iuridica
• Year: 2021
• Volume: 88
• Pages: 425-441

Dates

published

2021

Contributors

author

Paweł Szecówka

Identifiers

DOI

10.31338/2544-3135.si.2021-88.24

Biblioteka Nauki

47378964