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Introduction to Polish Tax Law - New

By: (Author) Marcin Burzec , (Author) Pawel Smolen , (Series editor) Anna Jaron

Extended Catalogue

Ksh 5,250.00

Format: Hardback or Cased Book

ISBN-10: 3631757409

ISBN-13: 9783631757406

Edition: New

Series: Ius, Lex et Res Publica

Publisher: Peter Lang AG

Imprint: Peter Lang AG

Country of Manufacture: DE

Country of Publication: GB

Publication Date: Aug 31st, 2018

Print length: 158 Pages

Weight: 404 grams

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The book covers the fundamental areas of taxation and tax law in Poland. It explores the tax theory, general tax law, and specific taxes supplying the central and self-government budget revenues. The authors also seek to highlight some selected issues of the operation and evolution of Polish tax law.

Poland has seen the process of tax law reform going on for many years. The economic and political transformation at the turn of the 20th century determined the fundamental trends of the transformation of this area of law. A novelty in the Polish tax legislation is the need of incorporating, or aligning with, the legal standards required through the membership in the European Union. However, this law harmonisation process fails to address the whole of Polish tax law. This book covers the fundamental areas of taxation and tax law in Poland. It explores the tax theory, general tax law, and specific taxes supplying the central and self-government budget revenues. The authors also seek to highlight selected issues of the operation and evolution of Polish tax law.


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