A FEW WORDS ON THE PERCEPTION OF JUSTICE IN THE CONTEXT OF PENAL FISCAL LAW
In the context of penal fiscal law there has been a discussion over a proper reaction to a fiscal tort. This is even more important in connection with the increase of the number of criminal offences, particularly in terms of tax offences and the decrease in effectiveness of administrative proceeding...
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Format: | Article |
Language: | English |
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University of Applied Sciences in Bielsko-Biała
2016-07-01
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Series: | Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej |
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Online Access: | https://asej.eu/index.php/asej/article/view/465 |
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author | Krzysztof Czichy |
author_facet | Krzysztof Czichy |
author_sort | Krzysztof Czichy |
collection | DOAJ |
description | In the context of penal fiscal law there has been a discussion over a proper reaction to a fiscal tort. This is even more important in connection with the increase of the number of criminal offences, particularly in terms of tax offences and the decrease in effectiveness of administrative proceedings of public levies1 . Beyond doubt, the proposals tabled in the discussions aim at objective settlements. This paper comprises an attempt to answer the question of how the justice is perceived in the context of penal fiscal law. |
first_indexed | 2024-03-08T00:04:49Z |
format | Article |
id | doaj.art-17429f08a221498d85f1965f372ca543 |
institution | Directory Open Access Journal |
issn | 2543-9103 2543-411X |
language | English |
last_indexed | 2025-02-18T09:44:08Z |
publishDate | 2016-07-01 |
publisher | University of Applied Sciences in Bielsko-Biała |
record_format | Article |
series | Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej |
spelling | doaj.art-17429f08a221498d85f1965f372ca5432024-11-02T15:26:08ZengUniversity of Applied Sciences in Bielsko-BiałaZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej2543-91032543-411X2016-07-01202A FEW WORDS ON THE PERCEPTION OF JUSTICE IN THE CONTEXT OF PENAL FISCAL LAWKrzysztof CzichyIn the context of penal fiscal law there has been a discussion over a proper reaction to a fiscal tort. This is even more important in connection with the increase of the number of criminal offences, particularly in terms of tax offences and the decrease in effectiveness of administrative proceedings of public levies1 . Beyond doubt, the proposals tabled in the discussions aim at objective settlements. This paper comprises an attempt to answer the question of how the justice is perceived in the context of penal fiscal law. https://asej.eu/index.php/asej/article/view/465tax offencespenal reactionjustice |
spellingShingle | Krzysztof Czichy A FEW WORDS ON THE PERCEPTION OF JUSTICE IN THE CONTEXT OF PENAL FISCAL LAW Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej tax offences penal reaction justice |
title | A FEW WORDS ON THE PERCEPTION OF JUSTICE IN THE CONTEXT OF PENAL FISCAL LAW |
title_full | A FEW WORDS ON THE PERCEPTION OF JUSTICE IN THE CONTEXT OF PENAL FISCAL LAW |
title_fullStr | A FEW WORDS ON THE PERCEPTION OF JUSTICE IN THE CONTEXT OF PENAL FISCAL LAW |
title_full_unstemmed | A FEW WORDS ON THE PERCEPTION OF JUSTICE IN THE CONTEXT OF PENAL FISCAL LAW |
title_short | A FEW WORDS ON THE PERCEPTION OF JUSTICE IN THE CONTEXT OF PENAL FISCAL LAW |
title_sort | few words on the perception of justice in the context of penal fiscal law |
topic | tax offences penal reaction justice |
url | https://asej.eu/index.php/asej/article/view/465 |
work_keys_str_mv | AT krzysztofczichy afewwordsontheperceptionofjusticeinthecontextofpenalfiscallaw AT krzysztofczichy fewwordsontheperceptionofjusticeinthecontextofpenalfiscallaw |