COMPLEXITY OF TAX LAW: THE ANGLO-SAXON POINT OF VIEW
DOI:
https://doi.org/10.12775/CLR.2016.001Keywords
tax law, complexity of law, tax law theoryAbstract
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.
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2017-02-06
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BRZEZIŃSKI, Bogumił. COMPLEXITY OF TAX LAW: THE ANGLO-SAXON POINT OF VIEW. Comparative Law Review. Online. 6 February 2017. Vol. 21, pp. 13-29. [Accessed 29 March 2024]. DOI 10.12775/CLR.2016.001.
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