Filipczyk Hanna, Tax avoidance and rationality of law

„Tax avoidance is a taxpayer's course of action in line with the letter but contrary to the spirit of the law”. Definitions phrased along these lines can be found in many policy statements and legal provisions. „Fiscal” and „moral termites” (in the words of Vito Tanzi and John Braithwaite ) are eating away taxes due, not only by tax evasion but by a more sophisticated conduct as well: by tax avoidance. I undertook this theoretical journey to understand this phenomenon.

The National Science Centre in Poland funded the research and publication of this book (research project no. 2014/15/D/HS5/01599). Financial support from this institution is gratefully acknowledged.

My research stay at the Max Planck Institute for Tax Law and Public Finance in Munich in October 2016 made my work progress immensely. I am grateful to Professor Wolfgang Schön for hospitality and for providing me with the opportunity to use vast resources of the Institute's library and to exchange views with academics there.

Of special note is the gratifying acquaintance I made of Professors John Prebble and Hugh Ault. I benefitted a lot from the seminar on „Jurisprudential Perspectives on Taxation Law” taught by Professor Prebble at the Vienna University of Economics and Business in September 2015. Professor Ault was my mentor in writing an article within the scope of this research project (under the auspices of the IBFD) in January-May 2016. I do not have words to express how kind and encouraging both Professors have been to me. Meeting them was a true honour and pleasure.

The partial results of the project leading to this book have been presented at conferences in Munich, Nuremberg, Vadstena, London, Amsterdam, Warsaw, Łódź, Zamość and Zakopane. I am indebted to the participants of these events for their numerous valuable contributions.

My gratitude also goes to the editorial team of Wolters Kluwer. If asked by a colleague where to publish, I unhesitatingly point to them as the place.

And let me thank only in person to the one without whom my life would be dull and senseless.