Prawo podatkowe w dyskursie na temat idei zrównoważonego rozwoju
Tax Law in the Discourse on the Idea of Sustainable Development

Summary/Abstract: The idea of sustainable development poses a challenge for the research tax law and, more importantly, for the practice of creating and interpreting this law. Tax law must remain adequate to the changing economic reality, which today is subordinated to the assumptions of sustainable development. At the same time, tax law may serve as an instrument for implementing this idea. Changes introduced both at the level of law-making and in the interpretation of tax law require taking into account the assumptions of tax law theory as well as the results of interdisciplinary research carried out within the framework of scientific discourse on sustainable development. The need to include tax law scholarship in this multidisciplinary discourse is beyond doubt. It constitutes a response to the call of the community of researchers of sustainable development to broaden research methodology and to more intensively involve the social sciences, including legal sciences. Along with the progress of academic debate and the maturation of general conclusions concerning the role of tax law in the era of sustainable development, research should gradually become more specialized. Two fundamental research directions deserve to be distinguished within the spirit of sustainable development: the principles and policy of tax law-making, and the interpretation of tax law.

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