Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Results found: 1

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  Polish financial law
help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1
Publication available in full text mode
Content available

Selected Tax Rules in the Polish Financial Law Literature

100%
Zieliński R.
Krytyka Prawa. Niezależne studia nad prawem
|
2022
|
vol. 13
|
issue 3
184-198
EN
The aim of the article is to characterise selected tax principles included in the Polish financial law literature. Legal academics and commentators widely emphasise that these principles are extremely crucial for the tax system. They express the postulates to which a properly designed tax, as well as a rational tax system, should correspond. In view of the fact that the academic discourse has been emphasising for many years that tax law is of low quality and thus difficult and costly to apply, as well as the low assessment of tax regulations enacted as part of the so-called Polish Deal, it was considered appropriate to remind the significance of the most important of these models, the content of which was expressed as tax principles.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.