TY  - BOOK
AU  - Paweł Smoleń
AU  - Marcin Burzec
PY  - 2018
CY  - Berlin, Germany
PB  - Peter Lang Verlag
SN  - 9783631759691
TI  - Introduction to Polish Tax Law
DO  - 10.3726/b14482
UR  - https://www.peterlang.com/document/1062504
N2  - Poland has seen the process of tax law reform going on for many years. The economic and political transformation at the turn of the 20th century determined the fundamental trends of the transformation of this area of law. A novelty in the Polish tax legislation is the need of incorporating, or aligning with, the legal standards required through the membership in the European Union. However, this law harmonisation process fails to address the whole of Polish tax law. This book covers the fundamental areas of taxation and tax law in Poland. It explores the tax theory, general tax law, and specific taxes supplying the central and self-government budget revenues. The authors also seek to highlight selected issues of the operation and evolution of Polish tax law.
KW  - Tax Obligations, Tax Proceedings, State Taxes, Local Taxes
LA  - English
ER  -