Structuring of Statutory Values of Polish Tax Procedures

• Authors: Andrzej Gorgol

Abstracts

EN

This paper aims to provide a critical analysis of the regulation of statutory principles of tax proceedings under a preliminary assumption that the values of Polish tax procedures shall reflect the general determination of the legal system. An attempt was made to demonstrate that the structuring of axiology of these procedures does not fully account for this constitutional requirement.

Keywords

EN

tax procedures; tax proceeding; values; principles; system; structuring

• Publisher: Katolicki Uniwersytet Lubelski Jana Pawła II
• Journal: Review of European and Comparative Law
• Year: 2021
• Volume: 44
• Issue: 1
• Pages: 19-36

Dates

published

2021

Contributors

author

Andrzej Gorgol

• Institute for Legal Sciences, University of Zielona Góra

Identifiers

DOI

10.31743/recl.11311

Biblioteka Nauki

1195213