Zasady legislacji podatkowej

Abstract

The constituting tax law is made according to definite principles. There is noticeable classification of principles into technical principles – principles of legislation technique, which are applied to formulate and systematize tax regulations and principles which are applied into matter – the substance of regulation. These first principles are called “principles of constituting tax law (tax legislation)”. Principles of legislation technique are very general directives formulated by scientists (tax principles). There are also principles of tax law, they arise from legal regulation and they refer to entities constituting law. These principles show how to solve problems with the constituting law and how to shape constituting law process. It’s need to solve these problems in appropriate way and this time the act of legislation could fulfill its purpose. Definition above shows that principles of legislation technique are very complicated. We may present here three interests: – principles of legislation politic – they determine the substance of regulation – principles of legislation proceeding – they determine the procedure of constituting law – principles of legislation technique – they determine the way of formulating regulation These three interests have to coexist with each other and this is the subject of the article.