Studia Administracyjne

Wcześniej: Zeszyty Naukowe Uniwersytetu Szczecińskiego. Studia Administracyjne

ISSN: 2080-5209     eISSN: 2353-284X    OAI    DOI: 10.18276/sa.2021.13-01
CC BY-SA   Open Access   ERIH PLUS

Lista wydań / 1(13)|2021
Institution of taxing discretion: between tax law and taxing arbitrariness

Autorzy: Piotr Buława ORCID
Uniwersytet Śląski w Katowicach, Polska
Słowa kluczowe: tax discretion arbitrariness judicial review
Rok wydania:2021
Liczba stron:11 (5-15)
Klasyfikacja JEL: K34
Cited-by (Crossref) ?:
Liczba pobrań ?: 337


Taxing discretion disrupts the dichotomous nature of tax law provisions, especially if it concerns tax liabilities. This institution may even be considered arbitrary and deemed not applicable in the Czech Republic. An analysis of English and German law indicates that taxing discretion is inevitable but may be effectively limited, e.g. by introducing a legal doctrine stating that exercise of taxing discretion is bound by the purposes of an act of Parliament granting taxing discretion and by judicial review. In the Czech Republic, taxing discretion is limited by administrative guidelines and judicial review, but further improvements are advisable. This would allow to reintroduce tax cancellation based on taxing discretion into Czech law.
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