Temat: Taxpayer - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: Ocena skutków regulacji zawartych w poselskim projekcie ustawy Karta Praw Podatnika
Impact assessment of regulations contained in the Deputies’ Bill on the Taxpayers’ Rights Charter
Autorzy:: Dzwonkowski, Henryk
Powiązania:: https://bibliotekanauki.pl/articles/2206405.pdf
Data publikacji:: 2020
Wydawca:: Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:: constitution
taxpayer
bill
Opis:: In the opinion of the author, the draft provisions duplicate the existing regulations in the field of taxpayer’s rights arising from the Constitution of the Republic of Poland and the Tax Ordinance. However, the implementation of the goal assumed by sponsors of the bill is desirable and would certainly meet with a positive public perception. The author emphasizes that an alternative solution could be the development of an act constituting an exhaustive set of taxpayers’ rights and the corresponding obligations of tax authorities, on a legal basis arising from the Constitution or laws.
Źródło:: Zeszyty Prawnicze BAS; 2020, 1(65); 153-162
1896-9852
2082-064X
Pojawia się w:: Zeszyty Prawnicze BAS
Dostawca treści:: Biblioteka Nauki

Artykuł

Skocz do pozycji: 2.

Tytuł:: Ocena skutków regulacji zawartych w rządowym projekcie ustawy o Rzeczniku Praw Podatnika
Impact assessment of the Governmental Bill on the Ombudsman for Taxpayers
Autorzy:: Kulicki, Jacek
Powiązania:: https://bibliotekanauki.pl/articles/2207001.pdf
Data publikacji:: 2019
Wydawca:: Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:: impact assessment
tax
taxpayer
bill
ombudsman
Opis:: The creation of the Ombudsman for Taxpayers (OT) is supposed to cause an increase of the sense of security of taxpayers in their contacts with tax administration bodies, contribute to the change of official practice to a more citizen-friendly one and to the improvement of the quality of Polish tax law as well as to the unification of its application. In the opinion of the author, the institution of the OT cannot constitute an independent guarantee of protection of taxpayers’ rights. The Ombudsman can only be an institution supporting the activities of legislative and executive authorities in shaping tax obligations and executing tax law by tax authorities. In practice, the effectiveness of the OT will depend not only on its activity in carrying out statutory tasks, but also on its political and factual relations with the minister in charge of public finances and tax authorities.
Źródło:: Zeszyty Prawnicze BAS; 2019, 4(64); 137-148
1896-9852
2082-064X
Pojawia się w:: Zeszyty Prawnicze BAS
Dostawca treści:: Biblioteka Nauki

Artykuł

Skocz do pozycji: 3.

Tytuł:: Ocena skutków prawnych regulacji zawartej w rządowym projekcie ustawy o Rzeczniku Praw Podatnika
Impact assessment of the Governmental Bill on the Ombudsman for Taxpayers
Autorzy:: Dubowski, Rafał
Powiązania:: https://bibliotekanauki.pl/articles/2207002.pdf
Data publikacji:: 2019
Wydawca:: Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:: impact assessment
tax
taxpayer
bill
ombudsman
Opis:: According to the author of the opinion, a solution alternative to establishing the institution of the Ombudsman for Taxpayers could be reforming the existing bodies and focusing their activities on protecting the rights of the taxpayer. However, the proposed solution provides a taxpayer with another instrument which might be used when the taxpayer considers that his/her rights are at stake. The Ombudsman for Taxpayers will be partially dependent on one of the tax authorities and therefore it may be difficult to achieve the objectives set by the sponsor of the bill. The author notes that the provision formulating the requirements concerning the professional experience of the candidate for the Taxpayer’s Ombudsman may raise doubts as to its interpretation.
Źródło:: Zeszyty Prawnicze BAS; 2019, 4(64); 149-158
1896-9852
2082-064X
Pojawia się w:: Zeszyty Prawnicze BAS
Dostawca treści:: Biblioteka Nauki

Artykuł

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