PRAWO PODATKOWE A GOSPODARKA
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Date
2005
Authors
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Editor
Journal Title
Journal ISSN
Volume Title
Publisher
WydziaĆ Prawa i Administracji UAM
Title alternative
TAX LAW AND ECONOMY
Abstract
Taxes will fulfil their function in economy adequately when and only they are in conformity
with the principles of a market economy, and in particular with the freedom of economic activity
and free competition rules. Therefore the implementation of external elements such as taxes into
the economic mechanism must be properly integrated with that mechanism. On the microeconomic
scale, taxation rules should, above all, conform with the principle of the ability of a tax payer
to perform the obligation, i.e. the subjects on whom the tax obligation has been imposed must be
capable of fulfilling that obligation. Further, the influence of national economies must be recognised,
which is of particular significance in the European Union where tax harmonisarion is one of
the key elements of the overall harmonisation of laws of its member states.
From the legal aspect, the tying of taxes to economy manifests itself mainly in the relations
between tax law and civil law. A reasonable legislator should attempt to ensure a compromise between
the interest of the State Treasury and the cohesion and completeness of the legal system ensuring
that institutions formed and regulated according to the procedures of the civil law code can
function in a manner not disrupted or hindered by tax law. In the exercising the objectives of the
legislation policy and selecting legislative techniques, it is necessary to account for the fact that tax
law operates within an area of natural economic activities phenomena and that the legal regulations
must be very precise and clear. Another important element of proper legislation procedure is
accounting for potential conflicts of interests of different groups subjected to a given legislation,
and providing for compromises to alleviate their such potential conflicts.
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Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny 67, 2005, z. 3, s. 5-17
Seria
ISBN
ISSN
0035-9629