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COMPLEXITY OF TAX LAW: THE ANGLO-SAXON POINT OF VIEW

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dc.contributor.author Brzeziński, Bogumił
dc.date.accessioned 2017-04-19T12:59:55Z
dc.date.available 2017-04-19T12:59:55Z
dc.date.issued 2017-02-06
dc.identifier.citation Comparative Law Review, Vol. 21, pp. 13-29
dc.identifier.issn 0866-9449
dc.identifier.other doi:10.12775/CLR.2016.001
dc.identifier.uri http://repozytorium.umk.pl/handle/item/4222
dc.description.abstract One of the main problems of modern tax law is its increasing complexity. The complexity of tax law entails so many adverse effects of the economic, psychological, and strictly legal spheres. The aim of this paper is to present the view of the Anglo-Saxon jurisprudence on the causes of the complexity of the tax law and its types.
dc.language.iso eng
dc.rights Attribution-NoDerivs 3.0 Poland
dc.rights info:eu-repo/semantics/openAccess
dc.rights.uri http://creativecommons.org/licenses/by-nd/3.0/pl/
dc.subject tax law
dc.subject complexity of law
dc.subject tax law theory
dc.title COMPLEXITY OF TAX LAW: THE ANGLO-SAXON POINT OF VIEW
dc.type info:eu-repo/semantics/article


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