Open AccessDOBROWOLNE PODDANIE SIĘ ODPOWIEDZIALNOŚCI W PRAWIE KARNYM SKARBOWYM. UWAGI ‘DE LEGE FERENDA’
Author(s) -
Krzysztof Czichy
Publication year - 2017
Publication title -
zeszyty prawnicze
Language(s) - English
Resource type - Journals
eISSN - 2353-8139
pISSN - 1643-8183
DOI - 10.21697/zp.2016.16.4.07
Subject(s) - criminal liability , liability , business , law , criminal law , strict liability , political science , legal liability , law and economics , economics
Voluntary Acceptance of Liability in Fiscal Criminal Law. Remarks on Relevant LegislationSummary Voluntary acceptance of liability is one of the most commonly used institutions for the reduction of fiscal criminal liability. The purpose of this study is to answer question whether the current regulations are working efficiently, or whether modification is needed.