Karta Praw Podatnika w polskim systemie podatkowym w świetle doświadczeń zagranicznych
The Charter of Taxpayer’s Rights in the Polish tax system in the light of foreign experience

Summary/Abstract: The purpose of the article is not to discuss the form and content of the Charters of Taxpayer’s Rights in individual countries, but to make some generalizations based on the analysis of solutions functioning in different legal systems and proposed as part of international initiatives aimed at dissemination and unification of the Charter concept. These generalizations will be the basis for formulating, at the end of the article, preliminary conclusions regarding the possible role, form and content that the Charter could adopt in the circumstances of the Polish tax system.

• Details
• Contents