Open AccessThe Assumptions of a New Tax Ordinance in Poland
Author(s) -
Leonard Etel,
Mariusz Popławski
Publication year - 2016
Publication title -
public governance, administration and finances law review
Language(s) - English
Resource type - Journals
eISSN - 2786-0736
pISSN - 2498-6275
DOI - 10.53116/pgaflr.2016.1.2
Subject(s) - tax reform , tax law , business , direct tax , public economics , law and economics , double taxation , law , political science , economics
In 2014, the General Tax Law Codification Committee (GTLCC), responsible for drafting a new Tax Ordinance, was established in Poland. This paper intends to present, in two parts, the expectations of this new Tax Ordinance, which has been prepared by the GTLCC. The first details how the protection of taxpayers’ rights will be fulfilled, and the second focuses on the legal constructs used to increase the efficiency and efficacy of the Tax Ordinance.