19 January 2023 hours 10:00-16:00, in the Column Hall, Faculty of History of the University of Warsaw, as well as online, held the National Scientific Conference of the Warsaw University of Warsaw "Deregulation of the tax system and conciliative methods of assessment and enforcement of taxes". It's nice to let you know one from the speakers was patron Andrzej Dmowski, CEO Russell Bedford Poland.
In the face of the ongoing legislative chaos and the "overregulation" of many areas of the legal system, the obvious question arises: why not return to the traditional regulatory model, which covers only the general principles and rejects the caseuistics of specific regulations, which create further breaches of the reverse method of rule and exception?
In the face of the economic crisis, it is clear that budget revenues will not provide legal orders, even in the legislative sense, but the taxpayers' will to regulate their tax obligations. The legislator should therefore encourage citizens and businesses to regulate these obligations voluntarily as far as possible.
From the point of view of budgetary revenue, this is not about the question of the interpretation of the provision, but about money, which opens the way for quasi-business arrangements between the authority and the citizen (the entrepreneur), regardless of the dispute over the law.
Although such an intuitive approach may conflict with the idea of a democratic rule of law, the current economic situation forces the revision of traditional legal positivism.
Perhaps for the cost of social peace and the lack of interference by public authorities in individual tax settlements, it is better to give taxpayers the opportunity to pay as much tax as they want and they can, rather than seeking – most often unsuccessful – execution of any proverbial gold?
The dilemmas outlined above certainly require scientific discussion, which took place in the Warsaw University Hall, with the participation of patron Andrzej Dmowski, who gave a lecture on: "Should there be consensus methods in the tax system to determine the amount of tax liability in the model Article 335 and Article 387 K.p.k."