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Tytuł: Protection of the Public Interest and the Taxpayer’s Interest as the Goal of Tax Advisory in Poland
Autorzy: Ambrożej, Elżbieta A.
Słowa kluczowe: Tax advisory
public interest
taxpayer’s interest
protection of public interest
protection of the taxpayer’s interest
Data wydania: 2018
Data dodania: 27-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. 549-562
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: This article is related to the function of tax advisory in Poland, which is to protect the public interest and the taxpayer’s interest. The article shows that it is not possible to clearly define the scope of this function (the purpose of tax advisory), which results from the character of the concepts of “public interest” and “taxpayer interest”, which are general clauses. However, the article presents the values recognized in doctrine and judicature that fall within these clauses and are subject to protection. The main aim of the article is an attempt to prove that the current legal model of tax advisory in Poland poses threats both to the taxpayer’s interest and public interest, in particular by an improper shape of the principles of tax advising as well as the ones of acquiring the right to exercise it. The research used a dogmatic-legal research method and analysis of the jurisprudence of the Constitutional Tribunal and the judiciary, mainly administrative.
Afiliacja: College of Finance and Management in Bialystok
Nota biograficzna: Doctor of Law, Department of Finance and Accounting, College of Finance and Management in Bialystok, Poland. The author specializes in tax law and tax advisory. The author of numerous articles related to tax law and tax consulting. A member of the Center for Information and Organization of Public Finance Research and Tax Law of the Countries of Central and Eastern Europe.
E-mail: elzbieta.ambrozej@gmail.com
URI: http://hdl.handle.net/11320/6960
DOI: 10.15290/oolscprepi.2018.40
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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