The essential nature of legal certainty in tax law

Authors

DOI:

https://doi.org/10.15584/iuseta.2022.4.6

Keywords:

tax law certainty, tax law, lawmaking, application of law

Abstract

The subject of this article is the problem of legal certainty under the Polish legal system, especially in the aspect of tax law. Legal certainty plays a significant role in the relationship between the individual and the state. The aim of the study is to show the essence and necessity of the discussed attribute of law. Legal acts, literature on the indicated area and current jurisprudence were used to research the above topic.

Published

2022-12-15

How to Cite

Meszka, J. (2022). The essential nature of legal certainty in tax law. Ius Et Administratio, 49(4), 75–82. https://doi.org/10.15584/iuseta.2022.4.6

Issue

Section

Articles