Krytyka Prawa. Niezależne studia nad prawem

Czy ogólne prawo podatkowe może być stabilne?

Etel, Leonard

Uniwersytet w Białymstoku

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Abstract

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.

Metadata

Journal Krytyka Prawa. Niezależne studia nad prawem 
Volume 12 
Issue 1 
Issue date 3/2020 
Type Article 
Language pl
Pagination 7-21
DOI 10.7206/kp.2080-1084.359
ORCID 0000-0001-8065-2276
ISSN 2080-1084
eISSN 2450-7938