Tax law solutions contained in the Corporate Income Tax Act to counteract tax avoidance
Review article of the monograph by Karolina Rutkowska-Barnaś on Special Anti-abuse Clauses in the Polish Legal System. Between Tax Avoidance and Tax Planning, legal status as of 1 June 2024, Wolters Kluwer Polska, Warsaw 2024
Monika Münnich
Katolicki Uniwersytet Lubelski Jana Pawła II , PolandAbstract
The article is devoted to issues related to the introduction of increasingly numerous and complex normative solutions into tax law, in particular the Corporate Income Tax Act, not only in legal terms, but also strictly in linguistic terms. According to the intention of the drafters, their main goal is to tighten up the tax system. One of the fundamental problems affecting tax practice is the lack of a uniform interpretation of the meanings of terms used to construct legal institutions, such as tax avoidance, tax evasion, abuse of law or tax planning, or the term key to this article, namely anti-abuse clauses. Unfortunately, this inconsistency in understanding the above concepts is also present in the literature on the subject. The considerations presented in this article relate strictly to the theory of law and are based on a reading of the monograph by K. Rutkowska-Barnaś devoted to this very subject.
Keywords:
corporate income tax, tax avoidance, anti-abuse clause, tax planningReferences
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