Publikacja:

In Search of a Strategy for the Interpretation of Tax Law by Courts

Data

2024
Artykuł
Przeszukaj czasopismo Uproszczony widok Pełne metadane Statystyki
 
cris.legacyid7472
cris.virtual.journalance#PLACEHOLDER_PARENT_METADATA_VALUE#
cris.virtualsource.journalanceff6de15c-793d-460a-a16f-745170980ddb
dc.abstract.plLegal certainty is one of the fundamental values of a democratic state governed by the rule of law, and striving to achieve it at the highest possible level is highly desirable. An essential factor influencing the degree of legal certainty is the predic­tability of judicial decisions. This is particularly significant for taxpayers, as it reduces the level of legal uncertainty. It is also relevant from a macroeconomic perspective, as a lack of legal certainty hampers a country’s potential for growth. This paper analyses the state of Polish administrative courts’ practice of inter­preting tax law, which the authors consider unsatisfactory. It also offers a critical review of selected scholarly views on specific issues related to the core subject addressed.
dc.contributor.affiliationJagiellonian University, Nicolaus Copernicus University in Toruń (Poland)
dc.contributor.affiliationJagiellonian University
dc.contributor.authorBogumił Brzeziński
dc.contributor.authorAgnieszka Franczak
dc.date.accessioned2025-07-25T16:33:58Z
dc.date.available2025-07-25T16:33:58Z
dc.date.issued2024
dc.date.published12/2024
dc.description.issue4
dc.description.physical57-75
dc.description.volume16
dc.identifier.doi10.7206/kp.2080-1084.720
dc.identifier.issn2080-1084
dc.identifier.urihttps://repozytorium.kozminski.edu.pl/handle/item/2733
dc.languageen
dc.relation.ispartofKrytyka Prawa. Niezależne Studia nad Prawem
dc.relation.pages57-75
dc.rightsCC-BY-4.0
dc.subjecttax law
dc.subjectlegal certainty
dc.subjectadministrative courts
dc.subjecttax law interpretation
dc.subtypeOriginal
dc.title

In Search of a Strategy for the Interpretation of Tax Law by Courts

dc.typeArticle
dspace.entity.typePublication