Kilka uwag o ustawie z dnia 26 VII 1991 r. o podatku dochodowym od osób fizycznych
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Date
1992
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Wydział Prawa i Administracji UAM
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Some remarks on the act of 26 July 1991 on personal incombe tax
Abstract
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.
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Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016
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Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny, 54, 1992, z. 1, s. 77-88