Title: Wpływ uczestników procesu tworzenia materialnego prawa podatkowego na efektywność fiskalną podatków


click here to follow the link

Alternative title:

How the creators of, and contributors to, material tax law impact the fiscal efficiency of taxes




The fiscal efficiency of the taxes in respect of which the tax liabilities occur by operation of law, is basically conditional upon the quality of the statutory (codified) tax law. This is implied by the principle of direct application of the laws and regulations by those payers and taxpayers (persons taxable) who document, evidence, declare, and settle such taxes. The impact of tax authorities on the fiscal efficiency of such taxes is limited to ex-post action and preventive activities. The quality of the statutory/codified material tax law is primarily dependent on the legislative process, the activity of its participants and, in particular, on the influence of entities seeking to avoid taxation. The present paper seeks to define the participants of/contributors to the process in question, to analyse the essentialities of the overt and secret disputes occurring in the course of making the law, and to determine the conditions preventing the process against pathologisation. Of particular importance for analysis of this particular issue is definition of public interest and determination of the rules for lobbying activity pursued by direct stakeholders and entities seeking to have the fiscal efficiency of tax reduced.

Date issued:



oai:repozytorium.uni.wroc.pl:107061 ; ISSN 2544-8382




pol ; eng


Kwartalnik Prawno-Finansowy, ISSN 2544-8382 ; nr 1/2019, s.7-22

Is part of:

Kwatalnik Prawno-Finansowy

Rights holder:

© Copyright by Uniwersytet Wrocławski

Object collections:

Last modified:

Feb 17, 2020

In our library since:

Feb 17, 2020

Number of object content hits:


All available object's versions:


Show description in RDF format:


Show description in OAI-PMH format:


This page uses 'cookies'. More information