Założenia aksjologiczne i podstawy organizacji systemu sygnalizacji w prawie podatkowym

Bogumił Brzeziński

doi:10.18778/1509-877X.2022.02.01

Authors

Bogumił Brzeziński Uniwersytet Jagielloński https://orcid.org/0000-0003-3923-5627

DOI:

https://doi.org/10.18778/1509-877X.2022.02.01

Keywords:

tax law, whistleblowing

Abstract

The strict fulfillment of tax obligations, especially the timely payment of taxes, is an expression of the effectiveness of the tax system. Due to various factors, the level of effectiveness of tax systems varies between countries. Increasing this level is one of the basic directives of tax policy. Various organizational, legal and social psychology practices and procedures serve this purpose. The subject of the article is the whistleblowing practice and its legal framework, in particular, well developed in the United States of America. General strategic issues of institutionalization of whistleblowing practice were also discussed.

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