Budziarek, Magdalena. Legal Nature and Withholding agent’ Role of Tax Collection (in Particular in the Light of Articles 84 and 31 Sec. 3 of the Constitution). Law. Poland: Lodz University Press, 2019. Accessed January 24, 2026. https://www.press.uni.lodz.pl/index.php/wul/catalog/book/822.