PL EN


2019 | 14(2) | 77-95
Article title

Legal measures of overcoming tax culture shocks and tax culture lags

Authors
Content
Title variants
PL
Legal measures of overcoming tax culture shocks and tax culture lags
Languages of publication
EN
Abstracts
PL
The article researches such phenomena of tax culture as tax culture shocks and tax culture lags in interrelation with the law. Tax culture shocks and tax culture lags arise as a reaction of various subjects and institutes of taxation system to undertaken tax reforms. Proceeding from the role of law in general as a regulator of the behavior of individuals and public relations, we assume that tax culture shocks and tax culture lags can be overcome by using a complex of legal measures. Legal measures can be applied at a development stage of draft s of tax laws, or can be connected with tax law application. In this work we considered legal measures of overcoming tax culture shocks and tax culture lags which have to be applied at the development stage of bills, and revealed fl aws of their application.
Keywords
Year
Issue
Pages
77-95
Physical description
Dates
published
2019-06-30
Contributors
author
References
Document Type
Publication order reference
YADDA identifier
bwmeta1.element.ojs-doi-10_4467_22996834FLR_19_010_10771
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