Structuring of Statutory Values of Polish Tax Procedures

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dc.contributor.authorGorgol, Andrzej
dc.date.accessioned2021-11-09T07:58:28Z
dc.date.available2021-11-09T07:58:28Z
dc.date.issued2021-02-19
dc.description.abstractThis 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.pl
dc.identifier.citation"Review of European and Comparative Law", T. 44, nr 1, s. 19-36pl
dc.identifier.doi10.31743/recl.11311
dc.identifier.urihttp://hdl.handle.net/20.500.12153/1897
dc.language.isoenpl
dc.publisherWydawnictwo KULpl
dc.rightsUznanie autorstwa-Użycie niekomercyjne-Na tych samych warunkach 3.0 Polska*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-sa/3.0/pl/*
dc.subjecttax procedurespl
dc.subjecttax proceedingpl
dc.subjectvalues, principlespl
dc.subjectsystem, structuringpl
dc.titleStructuring of Statutory Values of Polish Tax Procedurespl
dc.typeinfo:eu-repo/semantics/articlepl
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Review of European and Comparative Law, 2021, Vol. 44, No 1