STANDARDS APPLIED IN PROTECTION OF TAXPAYERS’ RIGHTS
The paper discusses selected legal solutions, from Polish tax system, which are to protect taxpayer’s rights. Using judgments issued by institutions adjudicating in tax cases, biding tax law provisions were critically assessed, in particular, the principle of trust. Consequently, based on the experi...
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| Format: | Article |
| Language: | English |
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University of Applied Sciences in Bielsko-Biała
2016-02-01
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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/323 |
| _version_ | 1826996281913901056 |
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| author | Alina Klonowska |
| author_facet | Alina Klonowska |
| author_sort | Alina Klonowska |
| collection | DOAJ |
| description | The paper discusses selected legal solutions, from Polish tax system, which are to protect taxpayer’s rights. Using judgments issued by institutions adjudicating in tax cases, biding tax law provisions were critically assessed, in particular, the principle of trust. Consequently, based on the experience of selected countries, the weaknesses of legal solutions in force in Poland were mentioned, including difficult access to the information about the taxpayer's rights, lack of the Charter of Taxpayer’s Rights as well as limiting the need for trust only in relation to tax proceedings. |
| first_indexed | 2024-03-08T00:05:41Z |
| format | Article |
| id | doaj.art-e2d94467e3f64ea1856fcba4d31d770e |
| institution | Directory Open Access Journal |
| issn | 2543-9103 2543-411X |
| language | English |
| last_indexed | 2025-02-18T09:44:52Z |
| publishDate | 2016-02-01 |
| 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-e2d94467e3f64ea1856fcba4d31d770e2024-11-02T15:28:37ZengUniversity of Applied Sciences in Bielsko-BiałaZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej2543-91032543-411X2016-02-01213STANDARDS APPLIED IN PROTECTION OF TAXPAYERS’ RIGHTSAlina Klonowska0Cracow University of EconomicsThe paper discusses selected legal solutions, from Polish tax system, which are to protect taxpayer’s rights. Using judgments issued by institutions adjudicating in tax cases, biding tax law provisions were critically assessed, in particular, the principle of trust. Consequently, based on the experience of selected countries, the weaknesses of legal solutions in force in Poland were mentioned, including difficult access to the information about the taxpayer's rights, lack of the Charter of Taxpayer’s Rights as well as limiting the need for trust only in relation to tax proceedings. https://asej.eu/index.php/asej/article/view/323taxpayertax authoritiesadjudicating institutionthe principle of trusttaxpayer’s rights |
| spellingShingle | Alina Klonowska STANDARDS APPLIED IN PROTECTION OF TAXPAYERS’ RIGHTS Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej taxpayer tax authorities adjudicating institution the principle of trust taxpayer’s rights |
| title | STANDARDS APPLIED IN PROTECTION OF TAXPAYERS’ RIGHTS |
| title_full | STANDARDS APPLIED IN PROTECTION OF TAXPAYERS’ RIGHTS |
| title_fullStr | STANDARDS APPLIED IN PROTECTION OF TAXPAYERS’ RIGHTS |
| title_full_unstemmed | STANDARDS APPLIED IN PROTECTION OF TAXPAYERS’ RIGHTS |
| title_short | STANDARDS APPLIED IN PROTECTION OF TAXPAYERS’ RIGHTS |
| title_sort | standards applied in protection of taxpayers rights |
| topic | taxpayer tax authorities adjudicating institution the principle of trust taxpayer’s rights |
| url | https://asej.eu/index.php/asej/article/view/323 |
| work_keys_str_mv | AT alinaklonowska standardsappliedinprotectionoftaxpayersrights |