Określenie przedmiotu opodatkowania z wykorzystaniem definicji legalnej ograniczającej nieostrość przepisów prawa podatkowego
Determining the Subject of Taxation Using a Legal Definition That Limits the Vagueness of Tax Law Provisions

Summary/Abstract: The article analyses the constitutional requirement to determine the subject of taxation. It should be noted that the selection of the area subject to taxation and its subsequent proper inclusion in the framework of legal regulation is an important task of the legislator. The use of a statute to define the subject of taxation means that it is necessary to take into account the way in which this normative act is formulated. As a way to implement this constitutional requirement, it was proposed to use a legal definition that would limit the vagueness of tax law provisions. For this definition, the determinants of its formulation were indicated.

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