Ocena skutków regulacji zawartych w poselskim projekcie ustawy Karta Praw Podatnika

• Authors: Henryk Dzwonkowski

Title variants

EN

Impact assessment of regulations contained in the Deputies’ Bill on the Taxpayers’ Rights Charter

Abstracts

EN

In the opinion of the author, the draft provisions duplicate the existing regulations in the field of taxpayer’s rights arising from the Constitution of the Republic of Poland and the Tax Ordinance. However, the implementation of the goal assumed by sponsors of the bill is desirable and would certainly meet with a positive public perception. The author emphasizes that an alternative solution could be the development of an act constituting an exhaustive set of taxpayers’ rights and the corresponding obligations of tax authorities, on a legal basis arising from the Constitution or laws.

Keywords

EN

constitution; taxpayer; bill

• Publisher: Kancelaria Sejmu / Chancellery of the Sejm
• Journal: Zeszyty Prawnicze BAS
• Year: 2020
• Issue: 1(65)
• Pages: 153-162

Dates

published

2020

Contributors

author

Henryk Dzwonkowski

• Uniwersytet Łódzki

• https://orcid.org/0000000271103029

References

• Dzwonkowski H., Duda M., Gorąca J., Zakres i treść istniejącej i pożądanej ochrony praw podatnika (ustalenia de lege lata i postulaty de lege ferenda) [w:] Dylematy reformy systemu podatkowego w Polsce, red. H. Dzwonkowski, J. Kulicki, Warszawa 2016.
• Wronkowska S., O meandrach skuteczności nowych zasad techniki prawodawczej, „Przegląd Legislacyjny” 2004, nr 4.

Identifiers

DOI

10.31268/ZPBAS.2020.14

Biblioteka Nauki

2206405