INSTYTUCJA OSZACOWANIA PODSTAWY OPODATKOWANIA NA GRUNCIE PRZEPISÓW ORDYNACJI PODATKOWEJ
Loading...
Date
2003
Authors
Advisor
Editor
Journal Title
Journal ISSN
Volume Title
Publisher
Wydział Prawa i Administracji UAM
Title alternative
INSTITUTION OF TAX BASE ESTIMATION ON THE BASIS OF THE PROVISIONS OF TAX LAW
Abstract
The article examines the issue of tax base estimation, crucial from the theoretical standpoint
as well as for practicalities of tax law application. The paper focuses on the analysis of
legal regulations adopted in the Tax Law, unfolding the legal origin of the current provisions and explaining the grounds and reasons for their application. The author presents literature
on the subject of tax base estimation relying on the decision of the Supreme Administrative
Court, explains the methods used in tax base estimation and assesses the legitimacy of introduction
of tax base estimation institution to the Polish tax system. The author argues that the
rule of definability of legal regulations requires clear-cut rules on taxation. On the other hand,
imposing rigid norms concerning tax base estimation on tax institutions is difficult to accept.
The complex nature of economic processes calls for some freedom in decision-making by tax
institutions since only then can the rule o f material truth be truly implemented.
Description
Sponsor
Keywords
Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny 65, 2003, z. 3, s. 5-16