Damages paid to taxpayers for issuing an unlawful tax decision – public expenditure which may be avoided

Drywa Anna ()
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Drywa Anna: Dr, Katedra Prawa Finansowego, Wydział Prawa i Administracji, Uniwersytet Gdański

Financial Law Review, 2016, vol. 1, issue 1, 23-37

Abstract: One of the categories of public expenditure are, inter alia, funds intended to pay as compensation to taxpayers who have been harmed by the tax authorities as a result of issuing faulty tax decision. The purpose of this article is to draw attention to the fact that these are expenses that can be avoided.

Keywords: tax authority; tax decision; compensation; public expenses (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:finlaw:v:1:y:2016:i:1:p:23-37:n:3

DOI: 10.1515/flr-2016-0003

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