Sources of tax law in the Polish legal system
In the literature, the sources of law are considered to be “a formalised act of state authority containing legal provisions”.1 In order to assess the nature of a designated act of state authority as a source of law, its form and the appropriate procedure are important. Therefore, the basic objective...
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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
2021-01-01
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| Series: | Acta Iuris Stetinensis |
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| Online Access: | https://wnus.edu.pl/ais/pl/issue/1222/article/19375/ |