Tax cancellation: A comparative analysis
Tax cancellation: A comparative analysis

Author(s): Piotr Buława
Subject(s): Politics / Political Sciences, Law, Constitution, Jurisprudence, Public Law, Commercial Law
Published by: Wydawnictwo Uniwersytetu Śląskiego
Keywords: tax cancellation; insolvency arrangement; debt relief; extra-statutory concessions; discretion
Summary/Abstract: This book presents the institution of tax cancellation in the legal systems of Poland, Germany, the Czech Republic, and England in the broader context of tax and insolvency law. It focuses on three particular forms of tax cancellation: administrative tax cancellation, debt relief, and insolvency arrangement. The author uses comparative legal analysis, which allows him to go beyond the usual research paradigms and provides a new perspective for a better understanding of the institution of tax cancellation. Despite significant differences between the analysed legal systems, the issues discussed are universal.

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