BEZPIECZEŃSTWO PODATNIKÓW W ŚWIETLE OKREŚLONOŚCI PRAWA
Journal Title: De Securitate et Defensione. O Bezpieczeństwie i Obronności - Year 2017, Vol 3, Issue 1
Abstract
The aim of the article is to analyze the definite character of legal tax regulations. It is a normative order which is realized by the clarity, precision of legislation and legislative correctness. Due to the specificity of tax law this principle to perform a special role in its creation. However, many of the tax laws are incomprehensible, imprecise and complex. Con-sequently, the taxpayer in ignorantia iuris nocet is exposed to additional charges or sanctions. Therefore, under the provisions of tax law there are adequate mechanisms to protect and guar-antee the safety of the taxpayer.
Authors and Affiliations
Paulina Brejdak
Keywords
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