Bogumił Brzeziński
Zagadnienie przyczyn i rodzajów złożoności prawa podatkowego w literaturze anglosaskiej
Streszczenie
Rosnąca złożoność czy też skomplikowanie prawa podatkowego jest jednym z głównych problemów absorbujących zarówno naukę, jak i praktykę prawa podatkowego. Dotyczy to zarówno treści jego przepisów, jak i formy, jaką nadaje im prawodawca. Konsekwencje tego stanu rzeczy są oczywiste i znane: niepewność sytuacji prawnej podatnika, powstawanie sporów o istnienie i zakres obowiązku podatkowego i zobowiązania podatkowego obywateli i korporacji, a także wzrost kosztów funkcjonowania systemu podatkowego.
W przeciwieństwie do piśmiennictwa podatkowoprawnego kontynentalnej Europy, która temu ważnemu problemowi nie poświęca większej uwagi, wiele pogłębionych analiz tego problemu spotkać można w anglosaskim piśmiennictwie podatkowoprawnym. Celem artykułu jest ukazanie najważniejszych wątków tej dyskusji oraz ocena jej rezultatów.
Bibliografia
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Słowa kluczowe: prawo podatkowe, podatek