Scholarly record

TAX ACCUMULATION AND ITS ROLE IN SHAPING LOCAL TAXES IN POLAND

K. Kujawska

Abstract

The paper is devoted to the issues of tax accumulation and its role in shaping the amount of local government taxes in Poland. Therefore, the research covered taxes forming the tax system which entirely contribute to the budgets of local government units. The basic objective of the study is an in-depth analysis of the concept of the classic institution of tax law in question. The implementation of this research intention, however, required reference to the relationship between tax accumulation and the obligatory element of the tax structure, that is the tax base. The reflections serve to justify the thesis that the practical use of tax base verification has a significant impact on the amount of the tax burden. At the same time, however, the legislator uses the discussed institution as an instrument to prevent tax avoidance and tax evasion. Legal provisions which regulate the rules of using the construction of tax accumulation cause many problems, especially interpretative ones, which is reflected in the extensive case law. In the conducted research, the method of analysis of the acquis of judicature and the doctrine of tax law as well as the legal text was used.

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