Object's details: Wprowadzanie definicji legalnych w prawie podatkowym — zagadnienia wyjściowe

Description

• PLMET:
  
  http://confluence.man.poznan.pl/community/display/FBCMETGUIDE
• Title:
  
  
  Introduction of legal definitions in tax law — basic issues
   ;
  
  
  Wprowadzanie definicji legalnych w prawie podatkowym — zagadnienia wyjściowe
• Alternative title:
  
  
  Vvedennâ pravovih viznačen′ u podatkovomu zakonodavstvì - vihìdnì položennâ
• Creator:
  
  
  Borszowski, Paweł
  
• Subject and Keywords:
  
  
  legal definitions
   ;
  tax law
   ;
  tax law autonomy
   ;
  determinants of introduction of legal definitions
   ;
  
  
  definicje prawne
   ;
  prawo podatkowe
   ;
  autonomia prawa podatkowego
   ;
  uwarunkowania wprowadzenia definicji prawnych
• Description:
  
  Tekst w jęz. pol., streszcz. w jęz. ang. i ukr.
• Abstract:
  
  
  The article concerns one of the most important issues for the regulation of tax law, namely the introduction of legal definitions. Introducing legal definitions into the tax law is one of the most difficult problems of the doctrine and practice of tax law. The author formulates the thesis that the introduction of these definitions in the area of tax law should satisf the specific determinants. The state of the current legal regulation indicates that these determinants are not recognized and selected determinants are abused. According to the author, errors in this case made by the legislator cause negative consequences not only for the tax law, but also for the legal system. This involves the abuse of the autonomy of tax law.The author formulates the determinants of introducing these definitions in the area of tax law. As for the determinants established outside the control principles of legislative techniques, as well as the determinants established in the area of rules of legislative technique. The author also establishes the determinants of introducing legal definitions resulting from the postulate to reduce the amount of blurred terms.According to the author, adherence to these determinants contributes not only to limiting the amount of legal definitions, but also to improving the quality of tax law. Creating too many legal definitions causes the opposite effect than expected.
• Place of publishing:
  
  Wrocław
• Publisher:
  
  Wydawnictwo Uniwersytetu Wrocławskiego
• Contributor:
  
  
  Burdìn, Volodimir
   ;
  Marszał, Maciej
  :
  Redaktor,
• Institution:
  
  
  Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii. Koło Naukowe Prawa Finansowego
   ;
  Lʹvìvsʹkij nacìonalʹnij unìversitet ìm. Ìvana Franka. Ûridičnij fakulʹtet
• Date issued:
  
  2016
• Date copyrighted:
  
  2016
• Detailed Type:
  
  
  czasopisma (wydawnictwa ciągłe)
   ;
  artykuł
• Identifier:
  
  oai:repozytorium.uni.wroc.pl:121650  ;
  ISSN 2082-4939
• Source:
  
  PAd P 102216 II
• Language:
  
  pol
   ;
  ukr
   ;
  eng
• Relation:
  
  Wrocławsko-Lwowskie Zeszyty Prawnicze, 2016, 7, s. 219-229
• Is version of:
  
  Czasopisma Naukowe w Siecie (CNS)
• Access rights:
  
  
  The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity
   ;
  
  
  Korzystanie z tego materiału jest możliwe zgodnie z właściwymi przepisami o dozwolonym użytku lub innych wyjątkach przewidzianych w przepisach prawa, a korzystanie w szerszym zakresie wymaga uzyskania zgody uprawnionego
• License:
  
  
  Making materials available on the basis of the agreement with the owner of the property copyrights
   ;
  
  
  Udostępnianie na podstawie umowy z właścicielem majątkowych praw autorskich
• Rights holder:
  
  Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.
• Autor opisu:
  
  WR U/PAdjm
   ;
  WR U/PAdbg

Object is located in the collections:

Additional information

• Creation date: 2021-02-12
• Last modification date: 2024-12-16
• Content object's number of views: 159
• You could also download the object's description in these formats:
  RDF
   ;
  OAI-PMH
• Download IIIF manifest:
  https://repozytorium.uni.wroc.pl/iiif-manifest/manifest/121650/PDF.json