A few reflections on current tax law
The paper deals with the current state of Slovak tax legislation in terms of its qualitative attributes. It emphasizes some of the negative features, especially the high frequency of amendments to the law, lack of clarity of legislation, lack of effort on the appropriate application of the criteria...
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| Format: | Article |
| Language: | Polish |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2018-03-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
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| Online Access: | http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2018.001 |
| _version_ | 1819151056681041920 |
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| author | Mária Bujňáková |
| author_facet | Mária Bujňáková |
| author_sort | Mária Bujňáková |
| collection | DOAJ |
| description | The paper deals with the current state of Slovak tax legislation in terms of its qualitative attributes. It emphasizes some of the negative features, especially the high frequency of amendments to the law, lack of clarity of legislation, lack of effort on the appropriate application of the criteria of fairness and ability to pay taxes, as well as excessive political influence on the tax law-making process and its destabilizing effect. |
| first_indexed | 2024-12-22T14:27:20Z |
| format | Article |
| id | doaj.art-65b928db648e4e6aa32227a2da12d0cf |
| institution | Directory Open Access Journal |
| issn | 2300-9853 2353-7086 |
| language | Polish |
| last_indexed | 2024-12-22T14:27:20Z |
| publishDate | 2018-03-01 |
| publisher | Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika |
| record_format | Article |
| series | Prawo Budżetowe Państwa i Samorządu |
| spelling | doaj.art-65b928db648e4e6aa32227a2da12d0cf2022-12-21T18:22:50ZpolWydawnictwo Naukowe Uniwersytetu Mikołaja KopernikaPrawo Budżetowe Państwa i Samorządu2300-98532353-70862018-03-016192210.12775/PBPS.2018.001A few reflections on current tax lawMária Bujňáková0Pavol Jozef Šafárik University in Košice, Slovakia The paper deals with the current state of Slovak tax legislation in terms of its qualitative attributes. It emphasizes some of the negative features, especially the high frequency of amendments to the law, lack of clarity of legislation, lack of effort on the appropriate application of the criteria of fairness and ability to pay taxes, as well as excessive political influence on the tax law-making process and its destabilizing effect.http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2018.001tax lawtax legislationtax policy |
| spellingShingle | Mária Bujňáková A few reflections on current tax law Prawo Budżetowe Państwa i Samorządu tax law tax legislation tax policy |
| title | A few reflections on current tax law |
| title_full | A few reflections on current tax law |
| title_fullStr | A few reflections on current tax law |
| title_full_unstemmed | A few reflections on current tax law |
| title_short | A few reflections on current tax law |
| title_sort | few reflections on current tax law |
| topic | tax law tax legislation tax policy |
| url | http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2018.001 |
| work_keys_str_mv | AT mariabujnakova afewreflectionsoncurrenttaxlaw AT mariabujnakova fewreflectionsoncurrenttaxlaw |