Przeglądaj wg Słowo kluczowe "ordynacja podatkowa"

Teraz wyświetlane 1 - 3 z 3
  • Miniatura
    Pozycja
    Międzynarodowe źródła inspiracji zmian prawa podatkowego
    (Oficyna Wydawnicza AFM, 2006) Kostecki, Apoloniusz
    International relations greatly affect the form of tax law in each State. They are a source of inspiration to the government and politicians for making changes to tax legislation. The study of the influence of international relations on the form of specified tax law institutions enables one to ascertain the existence of various sources of inspiration for the modifications made. Among them, jurisdiction of the European Court of Justice is especially worth paying attention to. Under the influence of this jurisdiction new tax law institutions originate in European countries.
  • Miniatura
    Pozycja
    Niestabilność prawa podatkowego jako czynnik ograniczający zaufanie podatników do systemu prawa
    (Oficyna Wydawnicza AFM, 2018) Schmidt, Maciej
    In the Polish reality, changes in the law are common, and in the case of tax law, this phenomenon is almost widespread. This situation means that entrepreneurs and other taxpayers are not able to apply these regulations in a correct manner in practice. Changes to the law carried out in the form o f frequent amendments to the existing provisions make reading and understanding of the content of law and regulations difficult. A random way of introducing changes results in a decrease in the quality of the law, and sometimes even its internal contradiction. This situation results in issuing tax law ruling by tax authorities, which in similar circumstances have diametrically different interpretations. This causes an increase in the number of claims in administrative courts. The article presents the above-mentioned factors as the reason for the limited confidence of taxpayers both in the legal system and tax authorities. The changes that took place in the recent period were analysed. These changes should lead to greater stability o f regulations and consequently growing confidence.
  • Miniatura
    Pozycja
    Studia Prawnicze. Rozprawy i Materiały nr 1 (22), 2018
    (Oficyna Wydawnicza AFM, 2018) Augustyniak, Monika; Rab, Henriett; Zaccaria, Márton Leó; Srogosz, Tomasz; Szpak, Agnieszka; Peno, Michał; Tyburcy, Tomasz; Kania, Agnieszka; Burdziak, Konrad; Jurewicz, Marcin; Biernat, Jakub; Więzowska-Czepiel, Beata; Grześkowiak, Aleksandra; Ciszek-Łudzik, Izabela; Schmidt, Maciej; Surdyk, Michał; Zwolak, Sławomir; Borkowski, Robert; Mirocha, Łukasz; Marek, Paweł; Maciąg, Zbigniew