A FEW WORDS ON THE PERCEPTION OF JUSTICE IN THE CONTEXT OF PENAL FISCAL LAW
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Keywords

tax offences
penal reaction
justice

How to Cite

Czichy, K. (2016) “A FEW WORDS ON THE PERCEPTION OF JUSTICE IN THE CONTEXT OF PENAL FISCAL LAW”, Scientific Journal of Bielsko-Biala School of Finance and Law. Bielsko-Biała, PL, 20(2), pp. 15–27. doi: 10.19192/wsfip.sj2.2016.2.

Abstract

In the context of penal fiscal law there has been a discussion over a proper reaction to a fiscal tort. This is even more important in connection with the increase of the number of criminal offences, particularly in terms of tax offences and the decrease in effectiveness of administrative proceedings of public levies1 . Beyond doubt, the proposals tabled in the discussions aim at objective settlements. This paper comprises an attempt to answer the question of how the justice is perceived in the context of penal fiscal law.
https://doi.org/10.19192/wsfip.sj2.2016.2
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The papers published in the ASEJ Journal (alternate title: Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej) - published by the University of Applied Sciences in Bielsko-Biała, are online open access distributed (Creative Commons Attribution CC-BY-NC 4.0 license). The Publisher cannot be held liable for the graphic material supplied. The printed version is the original version of the issued Journal. Responsibility for the content rests with the authors and not upon the Scientific Journal or Bielsko-Biala School of Finance and Law.

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