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WRITE-OFF OF TAX ARREARS JUSTIFIED BY IMPORTANT ECONOMIC INTERESTS OF THE TAXPAYER

cris.lastimport.scopus2024-09-19T01:31:07Z
dc.abstract.enAccording to Article 67a of the Tax Code, the tax authority may write off a tax arrearage in a situation justified by important interests of the taxpayer or the public interest. Decisions to grant relief from tax liabilities are within the discretion of the tax authority, but cannot be arbitrary. It should be remembered that the public interest is not necessarily the same as the fiscal interest. It is in the public interest for taxpayers to regain financial self-reliance. The institution of remis sion is an exceptional provision, as it allows tax authorities to remit tax arrears or interest only in exceptional cases justified by important interests of the taxpayer or the public interest. The legislature left it to the tax authorities to assess whether such grounds exist. Therefore, there is no basis for granting relief unless it is supported by "important interests of the taxpayer" or "public interest.".
dc.affiliationAdministracji i Nauk Społecznych
dc.contributor.authorTomasz Wołowiec
dc.contributor.authorWiktor Cwynar
dc.contributor.authorStanisław Skowron
dc.contributor.authorKatarzyna Popik-Konarzewska
dc.date.accessioned2024-03-22T11:55:26Z
dc.date.available2024-03-22T11:55:26Z
dc.date.issued2023
dc.description.abstract<jats:p>According to Article 67a of the Tax Code, the tax authority may write off a tax arrearage in a situation justified by important interests of the taxpayer or the public interest. Decisions to grant relief from tax liabilities are within the discretion of the tax authority, but cannot be arbitrary. It should be remembered that the public interest is not necessarily the same as the fiscal interest. It is in the public interest for taxpayers to regain financial self-reliance. The institution of remission is an exceptional provision, as it allows tax authorities to remit tax arrears or interest only in exceptional cases justified by important interests of the tax-payer or the public interest. The legislature left it to the tax authorities to assess whether such grounds exist. Therefore, there is no basis for granting relief unless it is supported by "important interests of the taxpayer" or "public interest.".</jats:p>
dc.identifier.doi10.5604/01.3001.0054.2782
dc.identifier.issn2543-7097
dc.identifier.issn2544-9478
dc.identifier.urihttps://repo.akademiawsei.eu/handle/item/131
dc.languageen
dc.pbn.affiliationeconomics and finance
dc.relation.ispartofInternational Journal of Legal Studies ( IJOLS )
dc.rightsCC-BY-NC
dc.subject.enwrite-off of tax arrears
dc.subject.entax credits
dc.subject.enlocal taxes and fees
dc.subject.enimportant interest of the taxpayer
dc.titleWRITE-OFF OF TAX ARREARS JUSTIFIED BY IMPORTANT ECONOMIC INTERESTS OF THE TAXPAYER
dc.typeReviewArticle
dspace.entity.typePublication
oaire.citation.issue2
oaire.citation.volume14