Is the creation of the institution of a taxpayer Ombudsman necessary for the proper functioning of the system of protection of human and civil rights and freedoms?

被引：0
|
作者：
Gorgol, Andrzej [1 ]
机构：
[1] Univ Zielona Gora, Inst Legal Sci, Zielona Gora, Poland
来源：
PRZEGLAD SEJMOWY | 2021年 / 02期
关键词：
tax rights; taxpayer Ombudsman; universal Ombudsman; human and civil rights and freedoms;
D O I：
10.31268/PS.2021.28
中图分类号：
D9 [法律]; DF [法律];
学科分类号：
0301 ;
摘要：
The article aims to show that the creation of the institution of a taxpayer Ombudsman is necessary to improve and tighten the system of protection of human and civil rights and freedoms. The author analyses the content of the draft laws on this Ombudsman and their justifications in order to determine the motives behind their authors, initiating legislative proceedings. These considerations focus on the existence of the rationale for state interference in the field of the protection of the rights of tax entities, which is addressed in formal and substantive terms. The controversial aspects of existing legislative solutions have also been highlighted.
引用
收藏
页码：295 / 315
页数：21
相关论文
共 9 条
  • [1] CONSTITUTIONAL AND CRIMINAL LAW PROTECTION OF HUMAN AND CIVIL RIGHTS AND FREEDOMS
    Minnikes, Ilia A.
    [J]. RUSSIAN JOURNAL OF CRIMINOLOGY, 2022, 16 (02): : 217 - 228
  • [2] EXERCISING THE RIGHT TO PROTECTION OF HUMAN AND CIVIL RIGHTS AND FREEDOMS IN THE EUROPEAN COURT OF HUMAN RIGHTS
    Zhukova, Natalya A.
    Arzumanova, Silva M.
    Novikov, Andrey B.
    Dyachenko, Olga V.
    Suhanov, Aleksandr V.
    [J]. REVISTA INCLUSIONES, 2019, 6 : 12 - 17
  • [3] Principles of Criminal Justice as Guiding Principles in the Protection of Human and Civil Rights and Freedoms
    Tokareva, Ekaterina Viktorovna
    Chasovnikova, Olga Georgievna
    Egorova, Raisa Evgen Evna
    Bezryadin, Viktor Ivanovich
    Mirgorodskaya, Elvira Ruslanovna
    [J]. REVISTA GEINTEC-GESTAO INOVACAO E TECNOLOGIAS, 2021, 11 (02): : 1162 - 1172
  • [4] In the Shadow of the Ombudsman: Civil Society and the Struggle for an Independent Human Rights Institution in St Petersburg, Russia
    van der Vet, Freek
    [J]. EUROPE-ASIA STUDIES, 2017, 69 (08) : 1201 - 1221
  • [5] The law-enforcement system in the civil rights and freedoms protection system: the international comparative aspect
    Loskutov, Tymur O.
    Bilianska, Nataliia, V
    Ustinova-Boichenko, Hanna M.
    Beschastnyy, Viktor M.
    Dubivka, Iryna, V
    [J]. REVISTA SAN GREGORIO, 2020, (42): : 10 - 18
  • [6] CIVIL RIGHTS AND OBLIGATIONS AS THE AUTONOMOUS CONCEPTS UNDER ARTICLE 6 OF THE EUROPEAN CONVENTION FOR PROTECTION OF HUMAN RIGHTS AND FUNDAMENTAL FREEDOMS
    Grbic, Sanja
    [J]. PRAVNI VJESNIK, 2012, 28 (3-4): : 119 - 148
  • [7] Case reports (a) European Convention for the Protection of Human Rights and Fundamental Freedoms (b) International Covenant on Political and Civil Rights
    Wijnakker, C
    Boeles, P
    [J]. EUROPEAN JOURNAL OF MIGRATION AND LAW, 2002, 4 (02) : 261 - 268
  • [8] NATIONAL INSTITUTIONS FOR THE PROMOTION AND PROTECTION OF HUMAN RIGHTS IN THE SYSTEM OF THE ORGANIZATIONAL AND LEGAL GUARANTEES OF RIGHTS AND FREEDOMS OF A PERSON AND A CITIZEN
    Deshko, L. N.
    [J]. VESTNIK PERMSKOGO UNIVERSITETA-JURIDICHESKIE NAUKI, 2014, (03): : 83 - 91
  • [9] THE INTER-AMERICAN HUMAN RIGHTS PROTECTION SYSTEM: STRUCTURE, FUNCTIONING AND EFFECTIVENESS IN BRAZILIAN LAW
    Mazzuoli, Valerio de Oliveira
    [J]. ANUARIO MEXICANO DE DERECHO INTERNACIONAL, 2011, 11 : 331 - 367
1