Bogumił Brzeziński
The issue of causes and types of tax law complexity as shown by the literature
Summary
The increasing complexity of tax law is one of the main problems absorbing both the science and law practice. This applies to the content of its provisions and the form that gives them the legislators, too. The consequences of such a state of affairs are obvious and familiar: the uncertainty of the legal position of the taxpayer, arising disputes about the existence and scope of the tax liability as well as increased costs of the tax system. In contrast to the continental tax law literature which is not paying more attention to this important issue, a lot of in-depth analyzes of the problem can be found in Anglo-Saxon tax and tax law literature. The aim of this article is to show the most important topics of this discussion and to evaluate its results.
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Key words: tax law, tax