- Tytuł:
- Tax autonomy and non-discrimination rules in the era of conflicting political goals: international and Polish perspective
- Autorzy:
- Aleksandra, Tychmańska,
- Powiązania:
- https://bibliotekanauki.pl/articles/902842.pdf
- Data publikacji:
- 2019-01-18
- Wydawca:
- Uniwersytet Warszawski. Wydawnictwa Uniwersytetu Warszawskiego
- Tematy:
-
non-discrimination rules
tax autonomy
globalization
tax system
tax discrimination
tax fairness
zasady niedyskryminacji
autonomia podatkowa
system podatkowy
dyskryminacja podatkowa
sprawiedliwość podatkowa - Opis:
- The aim of this paper is to discuss non-discrimination rules concerning tax matters on the example of Polish case analysis. Author wishes to conduct research work in broader context. In this regard it is necessary to outline the current globalized world in which tax systems of states operate, discuss the concept of state’s tax autonomy and examine how the role of a state on tax matters has recently changed. Subsequently the non-discrimination rules from an international perspective shall be presented. It is also important to answer the question about the impact of those rules on state’s tax autonomy and about the role which they could play in reconciling political goals in the current globalized world. All of this contexts enables to examine non-discrimination rules from Polish perspective. Author introduces all of non-discrimination rules concerning taxation in Polish legal order, accordingly presents and studies Polish case law regarding those rules. Finally, overall conclusions of the research work are introduced which are intended to discuss the role, significance and the future of non-discrimination rules in contemporary globalized world, both from international and Polish perspective.
- Źródło:
-
Studia Iuridica; 2018, 76; 363-399
0137-4346 - Pojawia się w:
- Studia Iuridica
- Dostawca treści:
- Biblioteka Nauki
Artykuł