SPIEF 2018Fiscal and Tax Policy as Factors Affecting Economic Growth
In 1998, when the Tax Code was adopted, it was called an act of direct action that would create clearer tax rules. Much has changed in 20 years. The code has now lost this defining quality. There are a lot of reference rules to the acts of executive authorities. In the first part of the Tax Code alone there are more than a hundred references. Different articles of the Tax Code are set up as if they were the only ones of their kind, and they have no connection to the previous sections or to those that follow. We lack a codified act at present.