COMPLEXITY OF TAX LAW: THE ANGLO-SAXON POINT OF VIEW
COMPLEXITY OF TAX LAW: THE ANGLO-SAXON POINT OF VIEW
Author(s): Bogumił BrzezińskiSubject(s): Law, Constitution, Jurisprudence, Law on Economics
Published by: Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
Keywords: tax law; complexity of law; tax law theory
Summary/Abstract: One of the main problems of modern tax law is its increasing complexity. The complexity of tax law entails so many adverse effects of the economic, psychological, and strictly legal spheres. The aim of this paper is to present the view of the Anglo-Saxon jurisprudence on the causes of the complexity of the tax law and its types.
Journal: Comparative Law Review
- Issue Year: 21/2016
- Issue No: 1
- Page Range: 13-29
- Page Count: 16
- Language: English