Podział zadań i kompetencji w zakresie stanowienia podatków w polskim systemie prawnym.
The division of tasks and responsibilities in the making of taxes in the Polish legal system.
Author(s): Jacek KulickiSubject(s): Law, Constitution, Jurisprudence
Published by: Kancelaria Sejmu
Keywords: Poland; establishing tax rules; tax program; drafting and creating tax law;
Summary/Abstract: The article presents and discusses legal status of division of tasks and competencies in matters of establishing tax rules in Poland. It consists of two crucial parts: in first part was made an attempt to define the concept of establishing tax rules from theoretic point of view. Second one is devoted to discuss current legal regulations in this field.
Journal: Zeszyty Prawnicze BAS
- Issue Year: 2012
- Issue No: 2
- Page Range: 21-52
- Page Count: 31
- Language: Polish