COMPLEXITY OF TAX LAW: THE ANGLO-SAXON POINT OF VIEW

Bogumił Brzeziński

DOI: http://dx.doi.org/10.12775/CLR.2016.001

Abstract


  One of the main problems of modern tax law is its increasing complexity. The complexity of tax law entails so many adverse effects of the economic, psychological, and strictly legal spheres. The aim of this paper is to present the view of the Anglo-Saxon jurisprudence on the causes of the complexity of the tax law and its types. 


Keywords


tax law; complexity of law; tax law theory

Full Text:

PDF




Partnerzy platformy czasopism