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100   $a20252218d2022      ||l         |
101 0 $apol
200 0 $aKarta Praw Podatnika. Nowy instrument ochrony praw polskiego podatnika
210   $a?ód? [Poland] $cWydawnictwo Uniwersytetu ?ódzkiego$d2022
215   $a1 online resource (1 p. 104)
311 08$a83-8220-833-9 
330   $aThe issue of taxpayer?s rights and their protection is of great axiological, political and economic importance. The assessment of the taxpayer?s rights and the state of their protection in Poland is negative and there is a need for urgent improvement in this respect. A mature and effective form of protection of the taxpayer?s rights in modern countries is the charter of taxpayer?s rights, i.e. a normative or declarative text that concisely defines the basic rights of taxpayers and measures to protect them, which correspond with obligations of tax authorities. The aim of the publication is to demonstrate the need, or even the necessity, to introduce a charter of taxpayer?s rights into the Polish tax system as a new instrument to protect taxpayer?s rights, and to present an original draft of the Act Charter of Taxpayer?s Rights.
606   $aLaw, Constitution, Jurisprudence
606   $aLaw on Economics
615  0$aLaw, Constitution, Jurisprudence
615  0$aLaw on Economics
702   $aNykiel$b W?odzimierz
702   $aS?k$b Ma?gorzata
712 02$aCentral and Eastern European Online Library
801  0$bceeol
801  1$bceeol
906   $aBOOK
912   $a9910985863603321
996   $aKarta Praw Podatnika. Nowy instrument ochrony praw polskiego podatnika$94327996
997   $aUNINA