In Search of a Strategy for the Interpretation of Tax Law by Courts
Year: 2024
Type: article
Abstract: Legal certainty is one of the fundamental values of a democratic state governed by the rule of law, and striving to achieve it at the highest possible level is highly desirable. An essential factor influencing the degree of legal certainty is the predictability of judicial decisions. This is particularly significant for taxpayers, as it reduces the level of legal uncertainty. It is also relevant from a macroeconomic perspective, as a lack of legal certainty hampers a country’s potential for growth. This paper analyses the state of Polish administrative courts’ practice of interpreting tax law, which the authors consider unsatisfactory. It also offers a critical review of selected scholarly views on specific issues related to the core subject addressed.
Source: Krytyka Prawa
Authors: Bogumił Brzeziński, Agnieszka Franczak
Language: English
Subfield: Law
Field: Social Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4406697458