ISSUES IN FINANCIAL LAW AND TAX LAW
https://orcid.org/0000-0003-2279-4334
In the paper, the author raises the issue of how to understand legal concepts in the process of applying tax law. It points out that entities applying tax law seek the will of the legislator when defining the legal concepts contained in tax laws. The author points out that entities applying tax law refer to the will of the legislator when determining the meaning of legal concepts, but they do so both to justify the use of statutory as well as operative definitions of legal concepts.
English
Język Polski
https://doi.org/10.19195/0137-1134.120.44