The Obligation of Publishing Issued Tax Interpretation (Tax Ruling) Under Polish Law

Thomasz Nowak

The Obligation of Publishing Issued Tax Interpretation (Tax Ruling) Under Polish Law

Auteurs

Thomasz Nowak Associate Professor at University Lodz, Poland.

Résumé

[extact] This paper presents and evaluates the Polish legal regulations that oblige the tax administration to publish all issued tax interpretations (tax rulings) on the Internet. It seems that this obligation is the only way to implement the idea of open government in the Polish tax law.

Biographie de l'auteur

Thomasz Nowak, Associate Professor at University Lodz, Poland.

Associate Professor at University Lodz, Poland.

Téléchargements

Publiée

2017-08-07

Comment citer

Nowak, T. (2017). The Obligation of Publishing Issued Tax Interpretation (Tax Ruling) Under Polish Law. Revue Internationale De Droit Des données Et Du numérique, 3, 95–106. Consulté à l’adresse https://ojs.imodev.org/?journal=RIDDN&page=article&op=view&path[]=185