REPOZYTORIUM UNIWERSYTETU
W BIAŁYMSTOKU
UwB

Proszę używać tego identyfikatora do cytowań lub wstaw link do tej pozycji: http://hdl.handle.net/11320/6929
Tytuł: The Possibilities and the Practice to Protect the Public and the State’s Fiscal Interest by the Constitutional Tribunal
Autorzy: Woltanowski, Piotr
Kosińska, Róża
Słowa kluczowe: State’s Treasure Interest
fiscal interest
State’s interest
budget interest
taxpayers’ rights
Data wydania: 2018
Data dodania: 25-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. 115-128
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: According to the Authors opinion in this paper’s, sometimes undertaken practice of the judgments regarding the tax law relationship conducted by the Constitutional Tribunal to specify the public interest in opposition to the entity rights and by bringing the need to respect the State Treasury and to achieve the planned revenue for the budget, cannot be approved. State’s fiscal interest justified by the CT case is contrary to the public interest: retroactivity, the legislation ambiguity and lack of the respect to the established right. At the same time, there is underlying the need to provide for the tax legislator certain freedom while creating tax policy. The Tribunal should strive to balance the protection of the individual and social interest as well as to protect the interests of the single participants in the economic life. The CT should continue issue interpretative judgments – it is a valuable tool in the efforts to ensure an appropriate level to protect the individual and public interest, but it should accuse the current practice of issuing application judgments.
Afiliacja: Piotr Woltanowski - University of Bialystok
Nota biograficzna: Piotr Woltanowski - Board Member and General Secretary of Information and Organization Centre for the Research on the Public Finances and Tax Law in the Countries of Central and Eastern Europe, Department of Public Finances and Financial Law, Faculty of Law, University of Bialystok. He is the author of over 50 publications in the field of tax administration, human rights, health service finance and social security.
Róża Kosińska - Member of the Audit Committee of Information and Organization Centre for the Research on the Public Finances and Tax Law in the Countries of Central and Eastern Europe, Secretary of Drohiczyn Scientific Society. An experienced practitioner of economics, a long-standing employee of the tax apparatus, an external and internal risk analyst, author of many publications in the field of tax administration.
E-mail: Piotr Woltanowsk: piotrwoltanowski@gmail.com
Róża Kosińska: rozmark@wp.pl
URI: http://hdl.handle.net/11320/6929
DOI: 10.15290/oolscprepi.2018.09
ISBN: 978–83–65696–08–3
Typ Dokumentu: Book chapter
Występuje w kolekcji(ach):Książki / Rozdziały (Temida2)
Materiały konferencyjne (WP)
XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest" 21-22 September 2017

Pliki w tej pozycji:
Plik Opis RozmiarFormat 
P_Woltanowski_R_Kosinska_The_Possibilities_and_the_Practice.pdf373,14 kBAdobe PDFOtwórz
Pokaż pełny widok rekordu Zobacz statystyki


Pozycje w RUB są chronione prawem autorskim, z zastrzeżeniem wszelkich praw, chyba że zaznaczono inaczej.