Tax Sanctions as the Institutions Conditioning Efficiency of Collecting Tax Information – Limits of Legal Regulations
Tax Sanctions as the Institutions Conditioning Efficiency of Collecting Tax Information – Limits of Legal Regulations

Summary/Abstract: The subject of the study is to outline the boundaries within the legislator may sanction the obligations to provide information to tax authorities using tax sanctions. The author analyzes tax sanctions as instruments guaranteeing the effectiveness of legal norms related to information obligations in the light of the protection of the taxpayer’s rights. In the author’s opinion, there is a clear outline of the possible shape of the sanction, which limits the legislator in excessive interference with the rights of taxpayers. These limits, both in national and international law, are determined primarily by the principle of proportionality, which is decisive for the degree of discomfort associated with the application of sanctions. It should be indicated that the shape limits of these sanctions, characterized in this study, guarantee, in turn, the protection of the rights of these entities. At the same time, it should be emphasized that tax sanctions are, in principle, a complementary element of the system of the guarantees of the law effectiveness and the legislator deciding on their wider use should properly balance the degree of “saturation” of tax law with sanctions taking into account its nature.

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