Zasady ochrony podatnika w prawie podatkowym

• Authors: Pach Mateusz

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.

Keywords

EN

Taxpayers` rights; taxpayers` protection; principles of tax law

• Publisher: Europejskie Stowarzyszenie Studentów Prawa ELSA Poland
• Journal: Przegląd Prawniczy Europejskiego Stowarzyszenia Studentów Prawa ELSA Poland
• Year: 2013
• Issue: 1
• Pages: 193-204

Dates

published

2013

Contributors

author

Pach Mateusz

• Wydział Prawa, Administracji i Ekonomii, Uniwersytet Wrocławski