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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.

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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):License LogoUrheberrechtlich geschützt