Pojęcie obliczenia podatku a odwzorowanie podatkowego stanu faktycznego za pomocą czynności i aktów z zakresu administracji publicznej

Abstrakt

The paper describes the institution of tax calculation and its relations with the birth of tax liability. Tax calculation is an activity or group of calculational activities without which tax liability not be transformed into an individual tax liability. Calculations can be made by the taxpayer himself, tax organ or payer. The calculation leads to a definition of the only proper sum of tax. This finds its expression in both the activity of the tax organ who while issuing a decision concerning the amount of due tax makes some corrections of the calculations made by the taxpayer and in the right of the taxpayer to self-correction of the declaration or IRS. The author proposes to construct a legal definition of tax liability, since there is no such definition in the Polish tax law, by combining the notion of taxpayer, tax liability and actual tax state.