Inconsistency of the Legislator Regarding Financial Disclosures in the Light of the Tax Statute Cover Image

Niekonsekwencja ustawodawcy w zakresie oświadczeń o stanie majątkowym w świetle postanowień ordynacji podatkowej
Inconsistency of the Legislator Regarding Financial Disclosures in the Light of the Tax Statute

Author(s): Mariusz Macudziński
Subject(s): National Economy, Law on Economics, Public Finances
Published by: Wydawnictwo Naukowe Akademii im. Jakuba z Paradyża
Keywords: law; taxes; financial disclosure; financial procedure; evidence; taxpayer rights

Summary/Abstract: The aim of this article is to prove the lack of consistency of the legislator in creating some fiscal regulations. Financial disclosures – an institution regulated by the Tax Statute – were the subject of research. The disclosures are used by tax authorities and tax auditors in some financial procedures to determine the wealth of taxpayers. However, the regulations in question do not fully meet the standards necessary in tax legislation. The regulations do not, in particular, establish consistent formal requirements.

  • Issue Year: 1/2016
  • Issue No: 1
  • Page Range: 37-46
  • Page Count: 10
  • Language: Polish