Zasada wewnętrznej i zewnętrznej spójności systemu podatkowego i jej realizacja w praktyce polskiej
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Data wydania
2007
Autorzy
Tytuł czasopisma
ISSN
1689-8052
eISSN
Tytuł tomu
ISBN
eISBN
Wydawca
Oficyna Wydawnicza AFM
Abstrakt
The cohesion of the tax system involves harmonization, logic and
transparency of legal regulations forming the tax system. Each tax system
operating properly has to be coherent and different kinds of taxes
have to be harmonious without any possibility of contradiction between
them. The aim of this paper is to characterize the essence of the
tax system cohesion in the interior and exterior context. The analysis is
devoted to the cohesion of the taxes forming the Polish tax system and
the necessity of harmonizing a given tax construction with other constructions
as well as legislation in general and administrative and civil law solutions in particular. What is more, the paper analyses the range
of harmony between the Polish tax law and international regulations as
far as the avoidance of double taxation is concerned.
Opis
Tematy
Słowa kluczowe
Źródło
Studia Prawnicze. Rozprawy i materiały 2007, nr 1, s. 285-299.