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Tax Non-Avoidance as a Missing Piece of the Puzzle in the CSR Agenda in Poland
The commitment not to engage in tax avoidance - to refrain from using aggressive tax planning techniques - has not become part of the corporate social responsibility agenda in Poland. The purpose of this paper is to examine the justificatory and explanatory reasons of that significant absence. The analysis unfolds in the following way. After setting out the necessary terminological background, I present the main results of the limited empirical study of selected CSR documents, in order to substantiate the claim that tax avoidance is a theme absent from the CSR programs in Poland. Then I put forward the contention that this commitment should be included in such programs, as prima facie justified, and address a selection of objections that can be raised to defeat this contention. Finally, in the last section of the paper, I briefly comment on the possible reasons of this absence and show how they elucidate the nature of CSR.
Philosophical Foundations of Tax Law
Tax law changes at a startling rate - not only does societal change bring with it demands for change in the tax system, but changes in the political climate will force change, as will many other competing pressures. With this pace of change, it is easy to focus on the practical and forget the core underpinnings of the tax system and their philosophical justifications. Taking a pause to remind ourselves of those principles and how they can operate in the modern tax system is crucial to ensuring that the tax system does not diverge too far from what it should be or could be. It is essential to understand the answers to some of the seemingly basic questions that surround tax before we can even ...
Why Is Tax Avoidance (Im)Moral? Ethics, Metaethics and Taxes
Along with intensified efforts to combat aggressive tax planning, observed at the international, the EU and national levels, the question of moral status of tax avoidance becomes acute. We are far from consensus as to how it should be answered.The main purpose of this paper is to present and defend against certain counterarguments the argument following the pattern of Immanuel Kant's categorical imperative in order to make a case for immorality of tax avoidance. This is done against the backdrop of previous meta-ethical remarks, concerning ethical strategies built to approach the problem of tax avoidance and its moral status.The thrust of the argument is that tax avoidance infringes the Kant...
States of Emergency and Human Rights Protection
Emergencies are ubiquitous in 21st-century societal discourses. From the rise of emergency pronouncements in the United States since 9/11 accompanied by the associated violations of fundamental rights, through talks of ‘crises’ in the EU in relation to the economy, Putin’s occupation of Crimea (as recently amplified by the full-scale invasion of Ukraine) or refugees, to the long-neglected looming climate catastrophe, emergency discourses have been catapulted to the centre of attention by the critical juncture of the COVID-19 pandemic. This volume presents and compares the existing regulations and practices of emergencies and human rights protection in the Visegrad (V4) countries. As su...
Problems of Normativity, Rules and Rule-Following
This book focuses on the problems of rules, rule-following and normativity as discussed within the areas of analytic philosophy, linguistics, logic and legal theory. Divided into four parts, the volume covers topics in general analytic philosophy, analytic legal theory, legal interpretation and argumentation, logic as well as AI& Law area of research. It discusses, inter alia, “Kripkenstein’s” sceptical argument against rule-following and normativity of meaning, the role of neuroscience in explaining the phenomenon of normativity, conventionalism in philosophy of law, normativity of rules of interpretation, some formal approaches towards rules and normativity as well as the problem of defeasibility of rules. The aim of the book is to provide an interdisciplinary approach to an inquiry into the questions concerning rules, rule-following and normativity.
Alternative Methods for Resolving Tax Disputes in Poland - The Odds of Success
In October 2015 the Polish government adopted the "Directional Assumptions of the New Tax Ordinance” drafted by the Committee for Codification of the General Tax Law - a body of experts appointed by the Prime Minister of the Republic of Poland. The Assumptions now serve the basis for drafting the new Tax Ordinance, to enter into force in 2018. The Assumptions propose to establish procedural grounds for consensual, i.e. premised on an agreement between parties to the dispute, forms of tax disputes prevention and resolution - ADR ex ante (consultative pre- and post-filing procedure; cooperative compliance program) and ex post (settlement procedure used once a dispute has arisen; third-party ...
'Spirit of the Law' for Non-Believers
'Tax avoidance is a taxpayer's course of action in line with the letter but contrary to the spirit of the law'. Definitions phrased along these lines can be found in many policy statements and legal provisions. They are common, but nonetheless problematic. It is the 'spirit of the law' part which poses problems. These difficulties not only have theoretical import; they also cast doubt on the legitimacy of efforts to combat tax avoidance. And the skeptics - 'non-believers' in the spirit of the law - are many.In this paper I address four challenges arising in connection with this, allegedly obscure, expression. These challenges mirror the objections commonly raised against it in theory and pra...
Tax Law in Times of Crisis and Recovery
This book examines the relationship between tax law and crisis. In times of environmental, financial, and public health breakdown, policymakers look to tax for solutions. Yet these crises also constrain the ways in which tax liabilities can be imposed and administered, and limit the revenues that can be collected. What should governments do in these circumstances and what are the wider consequences for states, societies, and institutions such as the EU? The book shows how crises place strain on the basic functions of tax, including revenue-raising, institution-building, regulation, redistribution, and the structuring of society. These strains bear more heavily on some sections of business an...
Assessing BEPS
The report discusses the initial implementation of BEPS in Poland: legislative responses to BEPS measures, including policy choices made in this regard by the Polish tax administration and participation of stakeholders in the process. It reflects the state of play as of November 2016.
