Paweł Mikuła
Some remarks for clarification of the term „tax law formalism”
Summary
The term „tax law formalism” is relatively often used in academic or journalistic debate (or in court rulings). Analysis of the term’s content leads to interesting reflections concerning tax law (and law in general). The aim of this paper is to conduct some strands of such analysis and to contribute to clarification of this term. In order to achieve this, reflection on formalism of law was led in three directions.
First, the term formalism as making legal decisions based on „pure” legal premises (in contrast to premises laying outside the law) was discussed. In particular, the meaning explored by Patrick S. Atiyah and Robert S. Summers in „Form and Substance in Anglo-American Law” was described and its manifestations as authoritative, content, interpretative, mandatory, truth, enforcement formality.
Second, the term formalism as a preference for certain interpretative reasons (language, narrowing, reduction) was indicated.
Third, three denotations of formalism characteristic for tax law were analysed: preference for “form” of economic transaction rather than its “substance”, basing tax law on rules rather than principles (or other standards), intensity (restrictiveness) of tax instrumental (formal) obligations.
In “supplement” to the article remarks on the third meaning mentioned above was broadened – namely the one connected with instrumental obligations in tax law.
References
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Key words: tax law, formalism