Legal nature and withholding agent’ role of tax collection (in particular in the light of articles 84 and 31 sec. 3 of the Constitution)
The dissertation is devoted to the legal character and the role of the withholding agent in tax collection (in particular in the light of Articles 84 and 31 sec. 3 of the Constitution). The purpose of the research conducted as part of the dissertation was – firstly – to determine the characteristics...
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| Format: | Online |
| Langue: | polonais |
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Wydawnictwo Uniwersytetu Łódzkiego
2025
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| Accès en ligne: | ONIX_20250307_9788381423076_116 |
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| Résumé: | The dissertation is devoted to the legal character and the role of the withholding agent in tax collection (in particular in the light of Articles 84 and 31 sec. 3 of the Constitution). The purpose of the research conducted as part of the dissertation was – firstly – to determine the characteristics of the withholding agent’s major institutions, which were given the most attention, and – secondly ‒ to determine the proper relationship between the withholding agent’s duties and the payer's obligations, and thus the proper way of regulating his duties. |
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