Niejasność przepisów prawa podatkowego a praktyka organów podatkowych i skarbowych
The ambiguity of tax law provisions, and the practice of tax and treasury authorities

Summary/Abstract: The following study presents practical applications of the ambiguity of tax law provisions in the practice of tax and treasury authorities. The practice is very often quite incomprehensible both for entrepreneurs and long-time practitioners, who systematically cope with tax law and its complexities. According to the author, the reasons of the ambiguities of tax law are: poor legislation, dynamic changes in socioeconomic relations, lack of tax policy and a scientific back-up, the fact that the legal regulations are unintelligible even for the professionals, lack of harmonization with other areas of law (e.g. with balance sheet law), different meanings of terms in different acts e.g. the term “business activity”, too many changes of tax law within a fiscal year and inconsistent interpretations. The provisions of tax law ought to be: comprehensible, coherent, precise and simple in the practical application. The analysis of the reference books constituted the research method

• Details
• Contents