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Tytuł: Public Financial Interest in Polish Tax Law
Autorzy: Modzelewski, Witold
Słowa kluczowe: Tax law
public interest
Poland
Data wydania: 2018
Data dodania: 24-wrz-2018
Wydawca: Temida 2
Źródło: Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), ed. Ewa Lotko, Urszula K. Zawadzka-Pąk, Michal Radvan, Bialystok-Vilnius 2018, s. 73-81
Konferencja: XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest", Vilnius 21-22 September 2017
Abstrakt: The paper describes the backgrounds and presents critical postulates to the Legislator, which altogether form the indispensable premise, indeed the foundation, for the defense of our country’s interests. First, to eliminate the secret lobbying in the law-making process. Every expert must be bound to reveal in public whether he has a conflict of interest, under legal responsibility. Second, all and any links between public authorities and the tax business specializing in “aggressive tax planning” must be severed. Three, an investigation committee ought to be set up, tasked with investigating into all the pathologies identifiable in the regulations development process in respect of VAT as well as the other taxes (excise tax and income tax, in particular), where the losses are no less severe, or even severer, compared to the income gained. So far, the constitutional system of Poland has not opposed the degradation of the establishment, interpretation, and application of substantive tax law – a matter of so high importance for the financial interest of the State.
Afiliacja: University of Warsaw
Nota biograficzna: President of the Institute of Tax Studies. Professor of the Faculty of Law and Administration at the University of Warsaw. In 1992-1996 Vice-Minister of Finance responsible for the reconstruction of the Polish tax law system. During his term, tax on goods and services and excise tax, labeling of excise goods, investment reliefs in income taxes, regulations on taxpayers identification were introduced. Academic lecturer at the University of Warsaw, the Warsaw School of Economics and other universities. The Author and Co-author of over a thousand books and articles devoted mainly to taxes and tax law. Tax Advisor and Legal Advisor.
E-mail: biuro@isp-modzelewski.pl
URI: http://hdl.handle.net/11320/6925
DOI: 10.15290/oolscprepi.2018.05
ISBN: 978–83–65696–08–3
Typ Dokumentu: Book chapter
Występuje w kolekcji(ach):Książki / Rozdziały (Temida2)
XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest" 21-22 September 2017

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