Maciej Ślifirczyk

Warsaw University

Assistant professor in the Public Financial Law Department

ul. Krakowskie Przedmieście 26/28

Warszawa, 00-927

Poland

SCHOLARLY PAPERS

2

DOWNLOADS

69

CITATIONS

0

Scholarly Papers (2)

1.

The Acceptance of Tax Avoidance as an Element of Poland's Financial Policy

Tax Law vs Tax Frauds and Tax Evasion, vol. II, ed. Vladimír Babčák, Anna Románová, Ivana Vojníková, Košice 2015
Number of pages: 9 Posted: 07 Dec 2015 Last Revised: 22 Jan 2017
Maciej Ślifirczyk
Warsaw University
Downloads 48 (388,459)

Abstract:

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tax avoidance, financial policy, tax policy, advance tax ruling, banks, compliance

2.

Draft of General Anti Avoidance Rule and Judicial Doctrine of Circumvention of the Tax Law in the Polish Tax Law

Публичные финансы и налоговое право: ежегодник. – Выпуск 6. Anti-avoidance rules in the countries of the Central and Eastern Europe countries, Воронеж 2016
Number of pages: 12 Posted: 24 Jan 2017
Maciej Ślifirczyk
Warsaw University
Downloads 21 (506,854)

Abstract:

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tax avoidance, GAAR, general anti avoidance rule, case law, Poland, judical doctrine