<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>The level of communicativeness of official letters in the field of tax law leaves much to be desired. The article concerns the consequences of the application of “Language Relief” in the practice of applying tax law by the National Revenue Administration. The author calls for the principles of plain language to be introduced first in relation to acts of state law, so that officials can adapt their letters to the plain language of the law. A reversal of this order poses significant risks to the protection of taxpayers’ rights since internal instructions and letter templates proposed on the NRA intranet will be used to a greater extent instead of legal acts.</p>
</abstract>

The level of communicativeness of official letters in the field of tax law leaves much to be desired. The article concerns the consequences of the application of “Language Relief” in the practice of applying tax law by the National Revenue Administration. The author calls for the principles of plain language to be introduced first in relation to acts of state law, so that officials can adapt their letters to the plain language of the law. A reversal of this order poses significant risks to the protection of taxpayers’ rights since internal instructions and letter templates proposed on the NRA intranet will be used to a greater extent instead of legal acts.

Risks of Using “Language Relief” and Plain Language Principles in the Process of Applying Tax Law – Selected Issues

Studies in Logic, Grammar and Rhetoric

This work is licensed under the Creative Commons Attribution 4.0 International License.

The level of communicativeness of official letters in the field of tax law leaves much to be desired. The article concerns the consequences of the application...

Risks of Using “Language Relief” and Plain Language Principles in the Process of Applying Tax Law – Selected Issues

Published Online: Dec 07, 2021

Page range: 229 - 241

DOI: https://doi.org/10.2478/slgr-2021-0013

Keywords
protection of taxpayers’ rights, “Language Relief”, plain language, tax letters, National Revenue Administration, application of tax law

© 2021 Piotr Woltanowski, published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Risks of Using “Language Relief” and Plain Language Principles in the Process of Applying Tax Law – Selected Issues

Published Online: Dec 07, 2021

Page range: 229 - 241

DOI: https://doi.org/10.2478/slgr-2021-0013

Keywordsprotection of taxpayers’ rights, “Language Relief”, plain language, tax letters, National Revenue Administration, application of tax law

© 2021 Piotr Woltanowski, published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Keywords
protection of taxpayers’ rights, “Language Relief”, plain language, tax letters, National Revenue Administration, application of tax law