Polski Ład a konstytucyjny standard tworzenia prawa podatkowego
- At the beginning of 2022, a tax law reform, the so-called Polish Deal, was implemented, significantly changing the regulations of personal income taxation. However, the process surrounding the implementation of the reform causes considerable constitutional concerns. This article argues that the new law was not adequately prepared and came into force in breach of the constitutional tax law-making standards.
| Author: | Adam Krzywon |
|---|---|
| ISBN: | 978-83-8328-600-6 (print) ; 978-83-8358-177-4 (e-book) |
| Parent Title (Other Language): | Tributum tolerabile ac facile? Księga jubileuszowa dedykowana Profesor Elżbiecie Kornberger-Sokołowskiej |
| Publisher: | Wolters Kluwer Polska |
| Place of publication: | Warsaw |
| Editor: | Hanna Litwińczuk, Rafał Cieślak |
| Document Type: | Part of a Book |
| Language: | Other Language |
| Year of Completion: | 2023 |
| Publishing Institution: | Deutsches Forschungsinstitut für öffentliche Verwaltung |
| Release Date: | 2023/11/21 |
| First Page: | 219 |
| Last Page: | 228 |
| Licence (German): |  Urheberrechtlich geschützt |
