Developing the Concept of a Tax Law Relationship – Assumptions Concerning Scientific Research on this Issue

• Published in: Financial law review 2021-12, Vol.24 (24 (4)), p.102-121
• Main Authors: Kalinowski, Marek, Prejs, Ewa
• Format: Article
• Language: English
• Subjects: Legal studies; Norms; Tax legislation
• ISSN: 2299-6834; 2299-6834
• DOI: 10.4467/22996834FLR.21.035.15402

The concept of legal relationship is a tool that lawyers use to describe the legal situation in which entities find themselves due to applicable legal norms. It is therefore a tool for practical analysis of legal norms. The concept of a legal relationship and other legal concepts related to it are used by a lawyer to determine what rights and obligations a particular entity has in a given legal system in relation to the situation of another entity. In other words, it serves to describe the interdependence of the legal situation of entities due to applicable legal norms. Analysis of the legal relationship and related concepts are also useful for researching the behavior of some entities towards others due to applicable legal norms. The concept of legal relationship and the concepts associated with it are therefore a tool for analyzing law in action, thanks to which it is possible to solve a number of legal problems arising in the practice of applying law. It is important for those branches of law in which there are correlations between legal situations of entities of these branches of law. Therefore, it is also important for the tax law and tax research, in which there are relations between the state and taxpayers and other entities of tax law. Although from the most general point of view the structure of the legal relationship may seem to be very similar, however, legal relations in particular branches of law have their own characteristics. This diversity results from the fact that the content of elements determining specific legal relations in these branches of law is different, such as: the subject of the law, facts causing the creation and termination of the legal relationship as well as the content of the rights and obligations of the parties to this relationship. Research on these elements of the legal relationship allows to achieve specific theoretical and practical goals. Due to the fact that they are embedded in applicable law, they allow to build a model of legal relationship, which becomes a tool for practical analysis of applicable law. Secondly, their study allows to deepen knowledge of the characteristics of individual elements of this relationship, such as the subjects of this right. Thanks to this, it is possible to decide what features an entity should have to be able to become the owner of the rights or obligations of a given branch of law, including tax law. The structure of subjectivity in this branch of law is significantly different fr