Paweł Majka
Tax Law’s Sanctions
Tax Law’s Sanctions
Summary
The main subject of the article is theoretical analysis of tax sanctions in the polish law. Deliberations are divided into two parts. In the first part author presented system of legal enforcement and sanctions in theory of law and it constitutes a background for the other deliberations. In the second part author proposed definition of tax sanctions, examined their legal character and studied their functioning. In the author’s opinion one of the most important theoretical problem connected with the efficiency of tax law is the issue of criterions which delimitate different kind of sanction for breaching polish tax law. The analysis indicates that in the statutory law sanctioning obligations is based only on economic and formal criteria and it failed to fulfil the standards of effective law. The solution for the problem of non-effective sanctions should be applying criterions which delimitate criminal and tax sanctions. In the summary author proposes different criterions which can be use by legislator.