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- W3193543995 abstract "Tax law rulings are not an institution typical only for the Polish tax system, because they occur, in various forms, almost everywhere in Europe. Undoubtedly this reflects the fact that the legislator is able to see the specifics of the tax law – the area not only extremely complex and extensive, but first of all affecting the ownership right. Rulings give the taxpayers not only the chance to clarify doubts related to the text of regulations, but also create a sense of security and certainty – if taxpayers follow recommendations of the authority included in the ruling, they will not suffer any negative consequences of their own actions." @default.
- W3193543995 created "2021-08-30" @default.
- W3193543995 creator A5040796746 @default.
- W3193543995 date "2019-01-01" @default.
- W3193543995 modified "2023-09-25" @default.
- W3193543995 title "Tax Law Rulings as an Example of Support for Taxpayers" @default.
- W3193543995 doi "https://doi.org/10.36250/00749.05" @default.
- W3193543995 hasPublicationYear "2019" @default.
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