Publikacja:
Czy ogólne prawo podatkowe może być stabilne?
Data
2020
Artykuł
Przeszukaj czasopismo| cris.legacyid | 5825 |
| cris.virtual.journalance | #PLACEHOLDER_PARENT_METADATA_VALUE# |
| cris.virtualsource.journalance | ff6de15c-793d-460a-a16f-745170980ddb |
| dc.abstract.pl | The provisions of general tax law contained in the tax ordinance should be stable. In recent years, however, an increasing process of amendment to this law can be seen. An analysis of the changes made indicates that they are introduced in connection with the need to counteract tax fraud, the lack of institutions characteristic of modern acts of this type and the development of new technologies. Continuous modernization of the provisions of over 20 years of ordinance no longer brings the expected results, and in some cases leads to the spoilage of basic institutions of tax law. A new law is needed. Only its adoption can contribute to improving the stability of general tax law. |
| dc.contributor.affiliation | Uniwersytet w Białymstoku |
| dc.contributor.author | Leonard Etel |
| dc.date.accessioned | 2025-07-25T16:22:19Z |
| dc.date.available | 2025-07-25T16:22:19Z |
| dc.date.issued | 2020 |
| dc.date.published | 3/2020 |
| dc.description.issue | 1 |
| dc.description.physical | 7-21 |
| dc.description.volume | 12 |
| dc.identifier.doi | 10.7206/kp.2080-1084.359 |
| dc.identifier.issn | 2080-1084 |
| dc.identifier.uri | https://repozytorium.kozminski.edu.pl/handle/item/2148 |
| dc.language | en |
| dc.relation.ispartof | Krytyka Prawa. Niezależne Studia nad Prawem |
| dc.relation.pages | 7-21 |
| dc.rights | CC-BY-4.0 |
| dc.subject | ogólne prawo podatkowe |
| dc.subject | ordynacja podatkowa |
| dc.subject | stabilność prawa podatkowego |
| dc.subtype | Original |
| dc.title | Czy ogólne prawo podatkowe może być stabilne? |
| dc.type | Article |
| dspace.entity.type | Publication |