Abstract:The analysis of the elements of Gustaw Radbruch’s idea of law and their transfer to the theory of taxation area unlocks the potential to formulate important postulates for the tax legislator and the tax administration. Particular attention should be paid to the purposefulness of law, which calls for an entirely new perspective on establishing tax law, which may revolutionize the state-taxpayer relationship. The other postulates can also inspire the development of better tax law. Tax law may be better for both … Show more
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