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university type - Poland  
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Warsaw, Poland

Tax Law

Prawo podatkowe

Language: Polish Studies in Polish
Subject area: law
University website: www.kozminski.edu.pl/en/
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  • pl
Law
Law is a system of rules that are created and enforced through social or governmental institutions to regulate behavior. Law is a system that regulates and ensures that individuals or a community adhere to the will of the state. State-enforced laws can be made by a collective legislature or by a single legislator, resulting in statutes, by the executive through decrees and regulations, or established by judges through precedent, normally in common law jurisdictions. Private individuals can create legally binding contracts, including arbitration agreements that may elect to accept alternative arbitration to the normal court process. The formation of laws themselves may be influenced by a constitution, written or tacit, and the rights encoded therein. The law shapes politics, economics, history and society in various ways and serves as a mediator of relations between people.
Tax
A tax (from the Latin taxo) is a mandatory financial charge or some other type of levy imposed upon a taxpayer (an individual or other legal entity) by a governmental organization in order to fund various public expenditures. A failure to pay, or evasion of or resistance to taxation, is punishable by law. Taxes consist of direct or indirect taxes and may be paid in money or as its labour equivalent. Most countries have a tax system in place to pay for public/common/agreed national needs and government functions: some levy a flat percentage rate of taxation on personal annual income, some on a scale based on annual income amounts, and some countries impose almost no taxation at all, or a very low tax rate for a certain area of taxation. Some countries charge a tax both on corporate income and dividends; this is often referred to as double taxation as the individual shareholder(s) receiving this payment from the company will also be levied some tax on that personal income.
Law
But is this law?
Ay, marry is 't; crowner's quest law.
William Shakespeare, Hamlet (1600-02), Act V, scene 1, line 23.
Law
True law is right reason in agreement with nature; it is of universal application, unchanging and everlasting; it summons to duty by its commands, and averts from wrong-doing by its prohibitions. And it does not lay its commands or prohibitions upon good men in vain, though neither have any effect on the wicked. It is a sin to try to alter this law, nor is it allowable to attempt to repeal any part of it, and it is impossible to abolish it entirely. We cannot be freed from its obligations by senate or people, and we need not look outside ourselves for an expounder or interpreter of it. And there will not be different laws at Rome and at Athens, or different laws now and in the future, but one eternal and unchangeable law will be valid for all nations and all times, and there will be one master and ruler, that is, God, over us all, for he is the author of this law, its promulgator, and its enforcing judge. Whoever is disobedient is fleeing from himself and denying his human nature, and by reason of this very fact he will suffer the worst penalties, even if he escapes what is commonly considered punishment.
Marcus Tullius Cicero, De Re Publica (The Republic), book 3, paragraph 22; in De Re Publica, De Legibus, trans. Clinton W. Keyes (1943), p. 211.
Law
We all know that the roots of injustice run deep. But violence cannot redress a solitary wrong, or remedy a single unfairness. Of course, all America is outraged at the assassination of an outstanding Negro leader who was at that meeting that afternoon in the White House in 1966. And America is also outraged at the looting and the burning that defiles our democracy. We just must put our shoulders together and put a stop to both. The time is here. Action must be now. So, I would appeal to my fellow Americans by saying, the only real road to progress for free people is through the process of law and that is the road that America will travel.
Lyndon B. Johnson, "Remarks Upon Signing the Civil Rights Act.," April 11, 1968. Online by Gerhard Peters and John T. Woolley, The American Presidency Project.
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