Open AccessStructuring of Statutory Values of Polish Tax Procedures
Author(s) -
Andrzej Gorgol
Publication year - 2021
Publication title -
review of european and comparative law
Language(s) - English
Resource type - Journals
eISSN - 2657-5949
pISSN - 2545-384X
DOI - 10.31743/recl.11311
Subject(s) - structuring , statutory law , axiology , law and economics , economics , political science , law
This paper aims to provide a critical analysis of the regulation of statutory principles of tax proceedings under a preliminary assumption that the values of Polish tax procedures shall reflect the general determination of the legal system. An attempt was made to demonstrate that the structuring of axiology of these procedures does not fully account for this constitutional requirement.