Podstawowe założenia projektu ordynacji podatkowej

Abstrakt

The paper discusses the basic assumptions of the governmental project of tax law.

The task of the proposed regulation is to:

− codify the general tax law,
− modernize and orchestrate part of the general tax law with its particular part,
− increase the effectiveness of taxation,
− increase the statutory protection of the participants of operation.

An analysis has been made as to the regulation of the basic solutions of the project. What results from this analysis is the following:

− it does not satisfy the requirements of codification of the general tax law,
− it does not increase the statutory protection of the participants of operation.
The author concludes that the proposed solutions stand a chance to improve taxation.