Zasady legislacji podatkowej
Principles Of Tax Legislation

Summary/Abstract: The make of tax law follows definite principles. There is the noticeable classification of principles: technical principles (principles of legislation techniques) which are ap-plied to formulate and systematize tax regulations, and principles which are applied into the subject matter of regulations. Principles of legislation techniques are very gen-eral regulations formulated by scientists (tax principles). There are also principles of tax law which come from legal regulations, and they refer to entities which constitute law. These principles show how to resolve problems with the make of law, and how to shape the process of making law. The article concentrates on the correlation of the following principles: (1) principles of legislation politics which determine the sub-stance of regulation; (2) principles of legislation proceeding which determine the procedure of enacting law, and (3) principles of legislation technique which determine the way of formulating regulation.

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