Description

• Title:
  COMPLEXITY OF TAX LAW: THE ANGLO-SAXON POINT OF VIEW
• Creator:
  Brzeziński, Bogumił
• Description:
    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. 
• Object availability:
  free access
• Rights:
  Prawa autorskie (c) 2017 Comparative Law Review
• Date:
  2017.02.06
• Type:
  info:eu-repo/semantics/article;
  info:eu-repo/semantics/publishedVersion
• Language:
  English
• Source:
  Comparative Law Review; Tom 21 (2016); 13-29;
  Comparative Law Review; Vol. 21 (2016); 13-29;
  2391-7644;
  0866-9449
• Format:
  application/pdf
• Publisher:
  Uniwersytet Mikołaja Kopernika w Toruniu
• Relation: https://apcz.umk.pl/CLR/article/view/CLR.2016.001/10958
• Subject:
  tax law;
  complexity of law;
  tax law theory
• Identifier: https://apcz.umk.pl/CLR/article/view/CLR.2016.001
• Data provider:
  Akademicka Platforma Czasopism
• Can I use it?:
  seek permission
• Type:
  text