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

Authors

  • Bogumił Brzeziński Nicolaus Copernicus University, Toruń

DOI:

https://doi.org/10.12775/CLR.2016.001

Keywords

tax law, complexity of law, tax law theory

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. 

Comparative Law Review

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Published

2017-02-06

How to Cite

1.
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 16 July 2026]. DOI 10.12775/CLR.2016.001.

Issue

Vol. 21 (2016)

Section

Articles

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