Aspekt ustrojowy, ekonomiczny i prawny podatkowej kumulacji podmiotowej
The structural, economical and legal aspects of carrier’s tax accumulation

Summary/Abstract: A carrier’s tax accumulation consists of three aspects: structural, economical and legal. When it comes to the structural matters, the main issue is it’s being congruous with the constitution. Therefore tax accumulation must include the demand for tax justice and tax universality. The economical aspect of the tax accumulation of income is connected to the growing burden of taxation. On the other hand, it’s legal aspect mainly depends on obeying the rules of creating reasonable tax laws, meaning one that guarantees the efficiency of taxation. The implementation of tax liability is only possible when the proposition of tax substantive law contains precisely specified elements of the tax.

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