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...
Saved in:
| Main Author: | |
|---|---|
| Format: | Online |
| Language: | Polish |
| Published: |
Wydawnictwo Uniwersytetu Łódzkiego
2025
|
| Subjects: | |
| Online Access: | ONIX_20250307_9788381423076_116 |
| Tags: |
No Tags, Be the first to tag this record!
|
| _version_ | 1869530424404869120 |
|---|---|
| author | Budziarek, Magdalena |
| author_browse | Budziarek, Magdalena |
| author_facet | Budziarek, Magdalena |
| author_sort | Budziarek, Magdalena |
| collection | Directory of Open Access Books |
| description | 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. |
| format | Online |
| id | doab-20.500.12854ir-153937 |
| institution | Directory of Open Access Books |
| language | pol |
| publishDate | 2025 |
| publishDateRange | 2025 |
| publishDateSort | 2025 |
| publisher | Wydawnictwo Uniwersytetu Łódzkiego |
| publisherStr | Wydawnictwo Uniwersytetu Łódzkiego |
| record_format | ojs |
| spelling | doab-20.500.12854ir-1539372025-03-07T12:29:38Z Legal nature and withholding agent’ role of tax collection (in particular in the light of articles 84 and 31 sec. 3 of the Constitution) Budziarek, Magdalena withholding agent non-monetary burden and public benefit principle of proportionality tax collection tax liability 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. 2025-03-07T12:29:37Z 2025-03-07T12:29:37Z 2019 book ONIX_20250307_9788381423076_116 9788381423076 9788381423069 https://directory.doabooks.org/handle/20.500.12854/153937 pol Law image/jpeg Attribution-NonCommercial-NoDerivatives 4.0 International https://www.press.uni.lodz.pl/index.php/wul/catalog/book/822 Wydawnictwo Uniwersytetu Łódzkiego electronic 10.18778/7969-503-4 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. 10.18778/7969-503-4 83bfe9c9-323d-4283-b087-d859fd9af314 9788381423076 9788381423069 electronic open access |
| spellingShingle | withholding agent non-monetary burden and public benefit principle of proportionality tax collection tax liability Budziarek, Magdalena Legal nature and withholding agent’ role of tax collection (in particular in the light of articles 84 and 31 sec. 3 of the Constitution) |
| title | Legal nature and withholding agent’ role of tax collection (in particular in the light of articles 84 and 31 sec. 3 of the Constitution) |
| title_full | Legal nature and withholding agent’ role of tax collection (in particular in the light of articles 84 and 31 sec. 3 of the Constitution) |
| title_fullStr | Legal nature and withholding agent’ role of tax collection (in particular in the light of articles 84 and 31 sec. 3 of the Constitution) |
| title_full_unstemmed | Legal nature and withholding agent’ role of tax collection (in particular in the light of articles 84 and 31 sec. 3 of the Constitution) |
| title_short | Legal nature and withholding agent’ role of tax collection (in particular in the light of articles 84 and 31 sec. 3 of the Constitution) |
| title_sort | legal nature and withholding agent role of tax collection in particular in the light of articles 84 and 31 sec 3 of the constitution |
| topic | withholding agent non-monetary burden and public benefit principle of proportionality tax collection tax liability |
| topic_facet | withholding agent non-monetary burden and public benefit principle of proportionality tax collection tax liability |
| url | ONIX_20250307_9788381423076_116 |
| work_keys_str_mv | AT budziarekmagdalena legalnatureandwithholdingagentroleoftaxcollectioninparticularinthelightofarticles84and31sec3oftheconstitution |