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The Purposive Interpretation of Polish Tax Law

   | 27. Aug. 2013


The results of the linguistic interpretation should be verified through systemic and purposive methods of interpretation. That process is especially desirable in the cases where the result of the linguistic interpretation is not unequivocal. Whereas, as practice demonstrates, the quality of tax law is not the best, it is impossible to overestimate the role of the non-linguistic method of interpretation. The object of this paper was to present the role which the linguistic interpretation may play in interpreting the tax law. However it was also important to: place the purposive interpretation among the methods of tax law interpretation and to present static and dynamic elements in tax law interpretation. Within the frames of this paper one can find out about historical interpretation of tax law, economic method of tax law interpretation and purposive interpretation directives. The above considerations allow for posit a thesis according to which purposive interpretation is an indispensable element of the process of interpreting a legal text. Its role in the scope of norms of tax law is, however, peculiar, since it serves only to verify the results of linguistic interpretation. However, it can be indicated that the growth in importance of purposive interpretation is direct proportional to the fall in the quality of tax law regulations.

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