Work

Administrative proceedings vs. Tax proceedings

Year: 2024

Type: article

Abstract: Tax proceedings are a separate type of administrative proceeding, which is conducted by tax authorities. It has the character of an authoritative, public-law concretization, a unilateral legal relationship in the field of tax law. The provisions governing the proceeding include both the Tax Ordinance and the Code of Administrative Procedure. The purpose of tax proceedings is to assess tax... Administrative proceedings are both a series of procedural actions, regulated by procedural law, taken by public administration bodies and other procedural entities to resolve an administrative matter in the form of an administrative decision, and a series of procedural actions taken to verify a previously issued administrative decision. Administrative procedure, also called formal administrative law, procedural administrative law or administrative procedure, is one of the three parts of administrative law.

Source: Journal of Modern Science

DOI: 10.13166/jms/190950

Authors: Krzysztof Żuk, Angelika Koman-Bednarczyk, Paweł Pochodyła, Łukasz Wojciechowski, Joanna Magdalena Sitek

Institutions: University of Economics and Innovation, Alcide De Gasperi University of Euroregional Economy in Józefów

Language: English

Topic: Taxation and Legal Issues

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: gold

Estimated APC paid: $183