Legal measures of overcoming tax culture shocks and tax culture lags

• Authors: Anna V. Reut

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.

• Publisher: Uniwersytet Gdański
• Journal: Financial Law Review
• Year: 2019
• Volume: 14
• Issue: 2
• Pages: 77-95

Dates

published

2019

Contributors

author

Anna V. Reut

Identifiers

DOI

10.4467/22996834FLR.19.010.10771

Biblioteka Nauki

943258