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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.
DOI: 10.32084/tekapr.2021.14.2-30
ISSN: 1899-7694
Appears in Collections:Artykuły naukowe (WPPKiA)

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