Studia Administracyjne
Wcześniej: Zeszyty Naukowe Uniwersytetu Szczecińskiego. Studia Administracyjne
Institution of taxing discretion: between tax law and taxing arbitrariness
DOI: 10.18276/sa.2021.13-01
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| ISSN: | 2080-5209 |
| eISSN: | 2353-284X |
| Autorzy: |
Piotr
Buława
Uniwersytet Śląski w Katowicach, Polska |
| Słowa kluczowe: | tax discretion arbitrariness judicial review |
| Data wydania numeru / monografii: | 2021 |
| Liczba stron: | 11 (5-15) |
| OAI-PMH: | Metadane |
| Klasyfikacja JEL: | K34 |
| Liczba pobrań ?: | 1195 |
 
 
| |
Abstrakt
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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