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

dc.contributor.author	Brzeziński, Bogumił	pl
dc.date.accessioned	2017-04-19T12:59:55Z
dc.date.available	2017-04-19T12:59:55Z
dc.date.issued	2017-02-06	pl
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.	en
dc.identifier.citation	Comparative Law Review, Vol. 21, pp. 13-29	pl
dc.identifier.issn	0866-9449	pl
dc.identifier.other	doi:10.12775/CLR.2016.001	pl
dc.identifier.uri	http://repozytorium.umk.pl/handle/item/4222
dc.language.iso	eng	pl
dc.rights	Attribution-NoDerivs 3.0 Poland	pl
dc.rights	info:eu-repo/semantics/openAccess	pl
dc.rights.uri	http://creativecommons.org/licenses/by-nd/3.0/pl/	pl
dc.subject	tax law	en
dc.subject	complexity of law	en
dc.subject	tax law theory	en
dc.title	COMPLEXITY OF TAX LAW: THE ANGLO-SAXON POINT OF VIEW	pl
dc.type	info:eu-repo/semantics/article	pl

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