Propozycja wprowadzenia mediacji podatkowej
Journal Title: Radca Prawny. Zeszyty naukowe - Year 2019, Vol 20, Issue 3
Abstract
The article regards the state of significantly advanced efforts in Poland to introduce the institution of mediation into tax proceedings. The study presents both the background of the matter, as well as general trends. The content of the suggested legal provisions is also characterized. Some reservations have been voiced in this regard – however, without denying the purposefulness of introducing the institution of tax mediation. The advantages and disadvantages of the new regulations are also presented.
Authors and Affiliations
Jarosław Dobkowski
Keywords
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