Regulatory impact assessments (Ria) As an input in tax law interpretation: Analysis of the administrative courts verdicts
The goal of this paper is to empirically examine the role of Regulatory Impact Assessments (RIAs) accompanying draft laws submitted by the Council of the Ministers as an input in purpose-oriented interpretation of tax law, carried out by Polish A...
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| Hauptverfasser: | , |
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| Format: | Artigo |
| Sprache: | Inglês |
| Veröffentlicht: |
University of Gdańsk
2022-12-01
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| Schriftenreihe: | Financial Law Review |
| Online-Zugang: |
https://ejournals.eu/en/journal/financial-law-review/article/regulatory-impact-assessments-ria-as-an-input-in-tax-law-interpretation-analysis-of-the-administrative-courts-verdicts
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