Instrumenty ochrony dochodów publicznych w zakresie ogólnego prawa podatkowego

Abstrakt

The paper shows the binding solutions and postulated changes within the protection of public income within the general tax law. The author describes the instruments of protection in four levels: 1) the catalogue of tax principles, 2) the general material law, 3) the tax procedure, and 4) the effectiveness of the functioning of tax organs functioning. The paper stresses mainly a necessity to consequently abide by tax principles, including a reasonable tax policy carried out by the state, a policy which while conducting fiscal function would protect the sources of taxation to the utmost. The paper has also touched upon the mutual relations between the norms of the tax law and the actual civic-legal states.