Structuring of Statutory Values of Polish Tax Procedures
This paper aims to provide a critical analysis of the regulation of statutory principles of tax proceedings under a preliminary assumption that the values of Polish tax procedures shall reflect the general determination of the legal system. An attempt was made to demonstrate that the structuring of...
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| Format: | Article |
| Language: | English |
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The John Paul II Catholic University of Lublin
2021-02-01
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| Series: | Review of European and Comparative Law |
| Subjects: | |
| Online Access: | https://czasopisma.kul.pl/recl/article/view/11311 |
| _version_ | 1818385158131154944 |
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| author | Andrzej Gorgol |
| author_facet | Andrzej Gorgol |
| author_sort | Andrzej Gorgol |
| collection | DOAJ |
| description | This paper aims to provide a critical analysis of the regulation of statutory principles of tax proceedings under a preliminary assumption that the values of Polish tax procedures shall reflect the general determination of the legal system. An attempt was made to demonstrate that the structuring of axiology of these procedures does not fully account for this constitutional requirement. |
| first_indexed | 2024-12-14T03:33:42Z |
| format | Article |
| id | doaj.art-fd10267f488745ae95d6f90d91b86c63 |
| institution | Directory Open Access Journal |
| issn | 2545-384X |
| language | English |
| last_indexed | 2024-12-14T03:33:42Z |
| publishDate | 2021-02-01 |
| publisher | The John Paul II Catholic University of Lublin |
| record_format | Article |
| series | Review of European and Comparative Law |
| spelling | doaj.art-fd10267f488745ae95d6f90d91b86c632022-12-21T23:18:42ZengThe John Paul II Catholic University of LublinReview of European and Comparative Law2545-384X2021-02-0144110.31743/recl.11311Structuring of Statutory Values of Polish Tax ProceduresAndrzej Gorgol0Institute for Legal Sciences, University of Zielona GóraThis paper aims to provide a critical analysis of the regulation of statutory principles of tax proceedings under a preliminary assumption that the values of Polish tax procedures shall reflect the general determination of the legal system. An attempt was made to demonstrate that the structuring of axiology of these procedures does not fully account for this constitutional requirement.https://czasopisma.kul.pl/recl/article/view/11311tax procedures, tax proceeding, values, principles, system, structuring. |
| spellingShingle | Andrzej Gorgol Structuring of Statutory Values of Polish Tax Procedures Review of European and Comparative Law tax procedures, tax proceeding, values, principles, system, structuring. |
| title | Structuring of Statutory Values of Polish Tax Procedures |
| title_full | Structuring of Statutory Values of Polish Tax Procedures |
| title_fullStr | Structuring of Statutory Values of Polish Tax Procedures |
| title_full_unstemmed | Structuring of Statutory Values of Polish Tax Procedures |
| title_short | Structuring of Statutory Values of Polish Tax Procedures |
| title_sort | structuring of statutory values of polish tax procedures |
| topic | tax procedures, tax proceeding, values, principles, system, structuring. |
| url | https://czasopisma.kul.pl/recl/article/view/11311 |
| work_keys_str_mv | AT andrzejgorgol structuringofstatutoryvaluesofpolishtaxprocedures |