Introduction to Polish Tax Law

Paweł Smoleń is Professor and Head of the Department of Finance and Financial Law at the Faculty of Law, Canon Law and Administration of The John Paul II Catholic University of Lublin. He also serves as Chairman of the International Research Network KULTAX. His research and classes cover a wide range of financial law issues, with particular emphasis on financial and legal matters at the local government level. Marcin Burzec is Associate Professor at the Faculty of Law, Canon Law and Administration of The John Paul II Catholic University of Lublin. His research and classes cover a wide range of financial law issues, with particular emphasis on tax law and comparative tax law.

• Fundamental areas of taxation – Tax law in Poland – Tax theory – General tax law – Specific taxes supplying the central and self-government budget revenues – Operation and evolution of Polish tax law