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EN
The purpose of this paper is a presentation of the consequences of tax law excessive complexity. The authoress focuses on readability of the tax literature and communication between taxpayers and tax authorities. In the present paper, date showing the influence of tax complexity on taxpayers behavior, and factors significantly differentiating the tax returns preparing by citizens, are presented. The paper demonstrates the influence of tax law complexity on evaluation of tax fairness.
EN
The article presents the problem of responsibility of board members of companies for the obligations of the company both in terms of civil liabilities as well as of public law. The presentation of these issues requires that several issues be studied. First, the subject of discussion was to examine the conditions of the liability of directors of companies contained in Article 299 of the Commercial Companies Code and Article 116 of the Tax Code. The different treatment that board members of limited companies and joint stock companies receive is highlighted, as are the different interpretations of identical conditions on the grounds of both laws. Secondly, the issue discussed in the paper also required a presentation of the issue of limitation periods in civil law and public obligations, which are not uniformly shaped.
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