Legal Security in the Interpretation of Tax Law
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Date
2021
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Stowarzyszenie Absolwentów i Przyjaciół Wydziału Prawa Katolickiego Uniwersytetu Lubelskiego
Abstract
This article defines the concept of legal security of the state in the sphere of public finance and the concept of legal security of the taxpayer. Subsequently, it presents a critical analysis of the legal interpretation directives that was carried out, taking into account the specificity of tax law and normatively defined institutions that guarantee the legal security of tax law recipients.
Description
Keywords
taxpayer, interpretation of law, legal security of the state in the sphere of public finance, legal security of the taxpayer, interpretations of tax law
Citation
"Teka Komisji Prawniczej PAN Oddział w Lublinie", 2021, T. 14, nr 2, s. 421-434