Cooperative Compliance in Poland: The Question of Equality
An increasing number of tax jurisdictions are implementing the concept of cooperative compliance into their tax systems. It aims to improve tax compliance by building an enhanced relationship between tax authorities and taxpayers. In principle, the programme is aimed at large taxpayers capable of e...
Saved in:
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
The John Paul II Catholic University of Lublin
2024-09-01
|
| Series: | Review of European and Comparative Law |
| Subjects: | |
| Online Access: | https://czasopisma.kul.pl/index.php/recl/article/view/17731 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1849766796688621568 |
|---|---|
| author | Marcin Burzec |
| author_facet | Marcin Burzec |
| author_sort | Marcin Burzec |
| collection | DOAJ |
| description |
An increasing number of tax jurisdictions are implementing the concept of cooperative compliance into their tax systems. It aims to improve tax compliance by building an enhanced relationship between tax authorities and taxpayers. In principle, the programme is aimed at large taxpayers capable of engaging in aggressive tax optimization that is detrimental to state revenue. Dedicating the programme exclusively to large taxpayers may raise doubts about whether it violates the principle of equality before the law. In Poland, the legislation governing the cooperative compliance programme was introduced on July 1, 2020. As in other countries, it was targeted at large taxpayers. The article therefore discusses the question whether the Polish legal regulations on cooperative tax compliance are in line with the constitutional principle of equality.
|
| format | Article |
| id | doaj-art-34c613a3aee94abbbb51f578de84f305 |
| institution | DOAJ |
| issn | 2545-384X |
| language | English |
| publishDate | 2024-09-01 |
| publisher | The John Paul II Catholic University of Lublin |
| record_format | Article |
| series | Review of European and Comparative Law |
| spelling | doaj-art-34c613a3aee94abbbb51f578de84f3052025-08-20T03:04:27ZengThe John Paul II Catholic University of LublinReview of European and Comparative Law2545-384X2024-09-0158310.31743/recl.17731Cooperative Compliance in Poland: The Question of EqualityMarcin Burzec0Katolicki Uniwersytet Lubelski Jana Pawła II An increasing number of tax jurisdictions are implementing the concept of cooperative compliance into their tax systems. It aims to improve tax compliance by building an enhanced relationship between tax authorities and taxpayers. In principle, the programme is aimed at large taxpayers capable of engaging in aggressive tax optimization that is detrimental to state revenue. Dedicating the programme exclusively to large taxpayers may raise doubts about whether it violates the principle of equality before the law. In Poland, the legislation governing the cooperative compliance programme was introduced on July 1, 2020. As in other countries, it was targeted at large taxpayers. The article therefore discusses the question whether the Polish legal regulations on cooperative tax compliance are in line with the constitutional principle of equality. https://czasopisma.kul.pl/index.php/recl/article/view/17731cooperative complianceprinciple of equalitytax certaintytax transparencytax authorities |
| spellingShingle | Marcin Burzec Cooperative Compliance in Poland: The Question of Equality Review of European and Comparative Law cooperative compliance principle of equality tax certainty tax transparency tax authorities |
| title | Cooperative Compliance in Poland: The Question of Equality |
| title_full | Cooperative Compliance in Poland: The Question of Equality |
| title_fullStr | Cooperative Compliance in Poland: The Question of Equality |
| title_full_unstemmed | Cooperative Compliance in Poland: The Question of Equality |
| title_short | Cooperative Compliance in Poland: The Question of Equality |
| title_sort | cooperative compliance in poland the question of equality |
| topic | cooperative compliance principle of equality tax certainty tax transparency tax authorities |
| url | https://czasopisma.kul.pl/index.php/recl/article/view/17731 |
| work_keys_str_mv | AT marcinburzec cooperativecomplianceinpolandthequestionofequality |