Propozycja wprowadzenia mediacji podatkowej
The proposal to introduce the institution of tax mediation

Summary/Abstract: The article regards the state of significantly advanced efforts in Poland to introduce the institution of mediation into tax proceedings. The study presents both the background of the matter, as well as general trends. The content of the suggested legal provisions is also characterized. Some reservations have been voiced in this regard – however, without denying the purposefulness of introducing the institution of tax mediation. The advantages and disadvantages of the new regulations are also presented.

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