Publication at Faculty of Law |
2019
Abstract
The paper discusses a general negative effect of a lawmaking process in the tax law in general. It concludes the elementary negative aspect of the tax law to be the overall complexity, which might be caused by the amount of instruments regulating the taxpayers' behavior, but more likely a general law clarity, understandability, unexpected jurisprudence or the very basic structure of a tax system and tax law will be those aspects affecting the tax law the most.
Even though some of them can be diminished partially in order to achieve better clarity for the tax payers, it remains unclear whether the current tax law can make the tax policy understandable.