Joanna Niedojadło
Interpretation of law as an alternative to the normative method against the tax avoidance
Summary
This study is connected with the subject matter of the interpretation of the tax law as a method against tax avoidance. The choice of the theme of this paper is dictated by the need to systematize concepts and structures related to the issues of the subject due to their paradigmatic significance in the context of the methodology of tax law. One of the most important theoretical and methodological issue is undoubtedly subject matter of application and interpretation of tax law by administrative courts. It is impossible at present to definitely identify and determine all behaviors of taxpayers which are legal and illegal methods of tax burden reduction. The universality of the phenomenon of tax avoidance to a certain extent is a consequence of the lack of tax regulations which would introduce the order to bear the tax burden on the highest possible level or ban on paying taxes at possible lowest height. However, as for the tax avoidance, there are some demands of using some methods of prevention of tax avoidance, such as those used to strictly illegal behaviors.