Introduction to Polish Tax Law: 8 (Ius, Lex et Res Publica: Studies in Law, Philosophy and Political Cultures) - Hardcover
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Poland has seen the process of tax law reform going on for many years. The economic and political transformation at the turn of the 20th century determined the fundamental trends of the transformation of this area of law. A novelty in the Polish tax legislation is the need of incorporating, or aligning with, the legal standards required through the membership in the European Union. However, this law harmonisation process fails to address the whole of Polish tax law. This book covers the fundamental areas of taxation and tax law in Poland. It explores the tax theory, general tax law, and specific taxes supplying the central and self-government budget revenues. The authors also seek to highlight selected issues of the operation and evolution of Polish tax law.
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Pawel Smolen is Professor and Head of the Department of Finance and Financial Law at the Faculty of Law, Canon Law and Administration of The John Paul II Catholic University of Lublin. He also serves as Chairman of the International Research Network KULTAX. His research and classes cover a wide range of financial law issues, with particular emphasis on financial and legal matters at the local government level. Marcin Burzec is Associate Professor at the Faculty of Law, Canon Law and Administration of The John Paul II Catholic University of Lublin. His research and classes cover a wide range of financial law issues, with particular emphasis on tax law and comparative tax law.
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- VerlagPeter Lang
- Erscheinungsdatum2018
- ISBN 10 3631757409
- ISBN 13 9783631757406
- EinbandTapa dura
- Anzahl der Seiten158
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Introduction to Polish Tax Law
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Buchbeschreibung Buch. Zustand: Neu. Druck auf Anfrage Neuware - Printed after ordering - Poland has seen the process of tax law reform going on for many years. The economic and political transformation at the turn of the 20th century determined the fundamental trends of the transformation of this area of law. A novelty in the Polish tax legislation is the need of incorporating, or aligning with, the legal standards required through the membership in the European Union. However, this law harmonisation process fails to address the whole of Polish tax law. This book covers the fundamental areas of taxation and tax law in Poland. It explores the tax theory, general tax law, and specific taxes supplying the central and self-government budget revenues. The authors also seek to highlight selected issues of the operation and evolution of Polish tax law. Artikel-Nr. 9783631757406
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