Problem interesu w prawie podatkowym
The problem of interest in tax law

---

Summary/Abstract: The central goal of the article is to explain the problem of interest in tax law with special emphasis on non-legal point of view. Contrary to classic form of black-letter approach based upon the idea that law is a separate and independent academic discipline, the critical analysis of the taxation focus particularly on an interdisciplinary manner. One element of the operation of this conduct is to establish and define a relationship between the legal research and the social sciences. Having sought to insulate from the black-letter analysis, I recognise that a number of ‘internal’ factors, such as economic values, and doctrinal assumptions, which made no attempt to conform to the fiscal perspective. Furthermore, I present interrelation between the ascendancy of public interest in tax law and the tax burden imposed on citizens. Finally, I articulate the alternative proposal of the tax burden, that is inspired by the influential philosophers of modern time. Thus, the explanation of the problem of interest in tax law is a wider citizens’ participation in the law-making process that demands from lawyers to engage in systematic critical self-reflection upon the adequacy and assumptions behind existing legal categories and interpretative practices of taxation.

• Details
• Contents