Kara pozbawienia wolności za przestępstwa skarbowe — uwagi co do jej ostatecznego charakteru

Abstrakt

Imprisonment for fiscal offences — comments as to its ultimate nature

The article concerns selected problems relating to imprisonment in fiscal penal law. After a  brief introduction to the topic, the analysis concerns the current regulations in this regard. The author draws attention to the amendments to the Fiscal Penal Code to increase deterrence with fiscal penal law. This applies mainly to recidivism in the fiscal penal law. As a  result, imprisonment rather lost its ultimate nature. The article contains the proposals for amendments relating to imprisonment in the Fiscal Penal Code.