Ruch Prawniczy, Ekonomiczny i Socjologiczny, 1992, nr 1

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Kilka uwag o ustawie z dnia 26 VII 1991 r. o podatku dochodowym od osób fizycznych
(Wydział Prawa i Administracji UAM, 1992) Gabriel, Piotr; Mikołajewicz, Jarosław
1. The article presents the Act of 26 July, 1991 on Personal Income Tax. The introduction of this Act is a significant step towards the reform of the Polish tax system. 2. The authors have undertaken the task of analyzing the said Act from the point of view of its consistency with some principles of law: the principle of security of law, the principle of imposing taxes by means of statutes, the principle of clarity of law and the principle of tax convenience. 3. The authors have analyzed statutory delegations to enact executive legislation by administrative organs and pointed to potential dangers for the aforementioned principles of law inherent in such delegations.