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http://hdl.handle.net/20.500.12153/2809| Title: | Legal Security in the Interpretation of Tax Law |
| Authors: | Potrzeszcz, Jadwiga |
| 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 |
| Issue Date: | 2021 |
| Publisher: | Stowarzyszenie Absolwentów i Przyjaciół Wydziału Prawa Katolickiego Uniwersytetu Lubelskiego |
| Citation: | "Teka Komisji Prawniczej PAN Oddział w Lublinie", 2021, T. 14, nr 2, s. 421-434 |
| 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. |
| URI: | http://hdl.handle.net/20.500.12153/2809 |
| DOI: | 10.32084/tekapr.2021.14.2-30 |
| ISSN: | 1899-7694 |
| Appears in Collections: | Artykuły naukowe (WPPKiA) |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Potrzeszcz_Jadwiga_Legal_Security_in_the_Interpretation_of_Tax_Law.pdf | 176,69 kB | Adobe PDF |  View/Open |
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