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Autorzy: Włodzimierz Nykiel (red. naukowy), Małgorzata Sęk (red. naukowy),
Seria:  Biblioteka Przeglądu Podatkowego
Wydawnictwo:  Wolters Kluwer Polska
Kod: KAM-2743:W01P01  Ilość w paczce: 100

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Spis treści: 

Preface | str. 9

Part One
Identifying Standards, Trends and Challenges of Tax Legislation | str. 11


Theoretical Perspective | str. 13

Bogumił Brzeziński
Improving Tax Legislation: Some Theoretical Issues | str. 15

EU and International Perspective | str. 39

Frans Vanistendael
Structural Challenges for EU Tax Law | str. 41

Adam Zalasiński
The Basic Principles Governing EU Approximation of Double Taxation Conventions | str. 63

Jan J.P. de Goede
What is Going on with Tax Treaties? Standards, Trends and Challenges | str. 72

National Perspective | str. 89

Jörg Manfred Mössner
Tax Legislation in Germany - Procedures, Actors, Results, Critics | str. 91

Daniel Deak
Legislating Non-orthodox Taxes | str. 98

Peter Essers
How to Improve the Legislative Tax Law Process in the Netherlands | str. 120

Cezary Kosikowski
Issues Regarding Tax Legislation in Poland | str. 131

Mariusz Popławski
Current Law-Making Problems at the Municipality-Level in the Field of Tax Law in Poland | str. 144

Marina Karaseva (Sentsova)
Modern Trends and Challenges in Russian Tax Legislation | str. 155

Natalia Soloveva
Decisions of the Highest Courts: Influence on the Development of Tax Legislation in the Russian Federation | str. 170

Philip Baker
The UK Tax Law Rewrite: 1995 to 2010 | str. 180

Part Two
Depicting National Tax Legislation | str. 189


Włodzimierz Nykiel, Małgorzata Sęk
Standards, Trends and Challenges of National Tax Legislation | str. 191

Nikolaus Neubauer
Depicting National Tax Legislation: Austria | str. 208

Yang, Guang Ping
Depicting National Tax Legislation: China | str. 229

Anapaula Trindade Marinho
Depicting National Tax Legislation: France | str. 249

Steffen Lampert
Depicting National Tax Legislation: Germany | str. 265

Gabriella Erdos
Depicting National Tax: Hungary | str. 284

Antonio Uricchio
Depicting National Tax Legislation: Italy | str. 299

Aiste Medeliene
Depicting National Tax Legislation: Lithuania | str. 308

Krzysztof Lasiński-Sulecki, Wojciech Morawski, Jowita Pustuł
Depicting National Tax Legislation: Poland | str. 333

Radu Bufan, Mirela Violeta Buliga
Depicting National Tax Legislation: Romania | str. 355

Gordana Ilić-Popov, Svetislav V. Kostić
Depicting National Tax Legislation: Serbia | str. 369

Pedro M. Herrera
Depicting National Tax Legislation: Spain | str. 386

Cecile Brokelind, Tonie Persson
Depicting National Tax Legislation: Sweden | str. 397

Selçuk Özgenç
Depicting National Tax Legislation: Turkey | str. 411

David Salter
Depicting National Tax Legislation: The United Kingdom | str. 429

Stafford Smiley
Depicting National Tax Legislation: The USA | str. 457

The Centre of Tax Documentation and Studies in Łódź and the Foundation Centre of Tax Documentation and Studies | str. 473

Ukryj

Opis:

This book is the result of the international conference Tax Legislation: Legal Standards, Trends, Challenges organized in October 2013 to celebrate the 15th anniversary of the Centre of Tax Documentation and Studies of the University of Łódź (Poland).

The idea behind the conference and the book is to identify standards, trends and challenges in drafting, enacting and assessing tax legislation and to create a picture of the tax legislation in force in different countries.

The contemporary legal research is focused mainly on the existing tax law and its application rather than on the legislative activities and their results (i.e. legislative instruments). Meanwhile, it is the course of the legislative process that directly influences the functioning of the tax system. The quality of tax legislation affects the entirety of tax relations: from the position of taxpayers and their attitude towards taxation to the efficacy of tax administration and the scale of tax litigation.

Szczegóły towaru


ISBN: 978-83-264-8362-2 , Oprawa: twarda , Format: A5 (148 × 210 mm) , 476
Rodzaj: monografia , Medium: książki (WKP)
Dział: Prawo podatkowe, finanse i rachunkowość / Prawo podatkowe
Kod: KAM-2743:W01P01 Miejsce wydania: Warszawa

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