Postępowanie podatkowe oraz podatkowe prawo procesowe jako przedmiot poznania
Tax Procedural Law and Tax Procedural Law as an Object of Cognition

Summary/Abstract: This article aims to define procedural tax law and tax proceedings. There is a lack of legal norms binding the diverse and regulatorily dispersed procedural activities into a certain whole. Research to date does not provide a comprehensive picture of procedural tax law and tax proceedings. The concepts of procedural tax law and tax proceedings can be characterised by pointing to the scope of regulation of procedural relations, the sources of procedural tax law and the objectives and functions of tax proceedings. The regulations of procedural law serve directly or indirectly to create, execute, or extinguish tax obligations. The object of cognition concerning procedural tax law and tax proceedings includes the norms of formal and substantive law, as well as the norms of competence and substantive law.

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