Publikacja:

Selected Tax Rules in the Polish Financial Law Literature

Data

2022
Artykuł
Przeszukaj czasopismo Uproszczony widok Pełne metadane Statystyki
 
cris.legacyid7088
cris.virtual.journalance#PLACEHOLDER_PARENT_METADATA_VALUE#
cris.virtualsource.journalanceff6de15c-793d-460a-a16f-745170980ddb
dc.abstract.plThe 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.
dc.contributor.affiliationKozminski University
dc.contributor.authorRobert Zieliński
dc.date.accessioned2025-07-25T16:29:27Z
dc.date.available2025-07-25T16:29:27Z
dc.date.issued2022
dc.date.published2022
dc.description.issue3
dc.description.physical184–198
dc.description.volume14
dc.identifier.doi10.7206/kp.2080-1084.548
dc.identifier.issn2080-1084
dc.identifier.urihttps://repozytorium.kozminski.edu.pl/handle/item/2562
dc.languageen
dc.relation.ispartofKrytyka Prawa. Niezależne Studia nad Prawem
dc.relation.pages184–198
dc.rightsCC-BY-4.0
dc.subjectzasady podatkowe
dc.subjectpolskie prawo finansowe
dc.subjectracjonalny system podatkowy
dc.subtypeOriginal
dc.title

Selected Tax Rules in the Polish Financial Law Literature

dc.typeArticle
dspace.entity.typePublication