@misc{Majka_Paweł_(prawo)._Tax, author={Majka, Paweł (prawo).}, howpublished={online}, publisher={Wydawnictwo UMCS}, language={eng}, type={artykuł}, title={Tax sanctions as the institutions conditioning efficiency of collecting tax information - limits of legal regulations}, keywords={ochrona praw podatnika, sankcje podatkowe}, }