Książka stanowi pierwsze w Polsce tak obszerne i wnikliwe opracowanie, którego przedmiotem jest rola postulatu pewności prawa w praktyce wykładni operatywnej prawa podatkowego. W monografii udzielono odpowiedzi na pytanie, jak organy podatkowe i sady administracyjne winny interpretować przepisy podatkowe, aby urzeczywistniać pewność prawa jako wartość.

W publikacji omówiono również instytucjonalne gwarancje pewności prawa podatkowego w postaci indywidualnych i ogólnych interpretacji przepisów prawa podatkowego i uchwal Naczelnego Sadu Administracyjnego.

Autorka w sposób odważny i ciekawy łączy refleksje dogmatyczna w dziedzinie prawa podatkowego z rozważaniami teoretycznoprawnymi.

Adresaci:

Monografia adresowana jest do prawników zajmujących się podatkami oraz naukowców specjalizujących się w prawie podatkowym.

"Praca Hanny Filipczyk wypełnia lukę w dotychczasowym piśmiennictwie prawnopodatkowym, a opracowanie problemu badawczego w formie i treści zaprezentowanej w rozprawie jest trafne i merytorycznie słuszne. Rozprawa jest opracowaniem oryginalnym, dobrze łączącym nurt teoretyczny z nie mniej istotnym walorem praktycznym. Wartość tej pracy podnoszą podjęte przez Autorkę badania empiryczne dotyczące realizacji pewności prawa w orzecznictwie sadów administracyjnych w sprawach podatkowych".

Prof. zw. dr hab. Jerzy Małecki

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