Keywords
taxpayer
tax authorities
adjudicating institution
the principle of trust
taxpayer’s rights
tax authorities
adjudicating institution
the principle of trust
taxpayer’s rights
How to Cite
Klonowska, A. (2016) “STANDARDS APPLIED IN PROTECTION OF TAXPAYERS’ RIGHTS”, Scientific Journal of Bielsko-Biala School of Finance and Law. Bielsko-Biała, PL, 21(3), pp. 93–110. doi: 10.19192/wsfip.sj3.2017.6.
Abstract
The paper discusses selected legal solutions, from Polish tax system, which are to protect taxpayer’s rights. Using judgments issued by institutions adjudicating in tax cases, biding tax law provisions were critically assessed, in particular, the principle of trust. Consequently, based on the experience of selected countries, the weaknesses of legal solutions in force in Poland were mentioned, including difficult access to the information about the taxpayer's rights, lack of the Charter of Taxpayer’s Rights as well as limiting the need for trust only in relation to tax proceedings.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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