- Tytuł:
- Recepcja elementów idei prawa Gustawa Radbrucha na grunt prawa podatkowego
- Autorzy:
- Szecówka, Paweł
- Powiązania:
- https://bibliotekanauki.pl/articles/47378964.pdf
- Data publikacji:
- 2021-12-12
- Wydawca:
- Uniwersytet Warszawski. Wydawnictwa Uniwersytetu Warszawskiego
- Tematy:
-
Gustaw Radbruch
Radbruch’s formula
tax law
justice
the purposefulness of law
legal security
formuła Radbrucha
prawo podatkowe
sprawiedliwość
celowość prawa
bezpieczeństwo prawne - Opis:
- The analysis of the elements of Gustaw Radbruch’s idea of law and their transfer to the theory of taxation area unlocks the potential to formulate important postulates for the tax legislator and the tax administration. Particular attention should be paid to the purposefulness of law, which calls for an entirely new perspective on establishing tax law, which may revolutionize the state-taxpayer relationship. The other postulates can also inspire the development of better tax law. Tax law may be better for both sides of the public-law relationship, and not only for taxpayers who (as it seems), especially in the legislator’s opinion, have been a priority of the tax law doctrine in recent years.
- Źródło:
-
Studia Iuridica; 2021, 88; 425-441
0137-4346 - Pojawia się w:
- Studia Iuridica
- Dostawca treści:
- Biblioteka Nauki