Potrzeba wprowadzenia Karty Praw Podatnika w Polsce
The need of introduction of Taxpayer’s Charter in Poland
Author(s): Michał WilkSubject(s): Law, Constitution, Jurisprudence, Human Rights and Humanitarian Law, Law on Economics
Published by: Wydawnictwo Uniwersytetu Łódzkiego
Keywords: taxpayer’s protection; Taxpayer’s Rights Charter
Summary/Abstract: The article aims at the examination of the need of introduction of Taxpayer’s Charter in Poland. The Author concludes that such a need exists and is justified by the insufficient level of the protection of taxpayer’s rights, deterrence of tax law regulations, low level of tax legislation and the practice of violation of taxpayer’s rights by tax authorities.
Journal: Kwartalnik Prawa Podatkowego
- Issue Year: 2018
- Issue No: 1
- Page Range: 97-104
- Page Count: 8
- Language: Polish