Creating and applying the tax law in Poland. A contribution to the diagnosis

Abstract

In order to ascertain that law plays its assumed functions properly, a number of conditions have to be fulfilled. The first of them is to apply law in
a manner ensuring its axiological and instrumental consistency. The second one is to create conditions for the proper functioning of law. The third one is a certain level of social acceptance for the existing law.

The condition of the tax law in Poland is clearly unsatisfactory. A quite precise diagnosis of the status quo has been conducted in the available literature. Directives concerning the actions meant to lead to its substantial improvement have been formulated. However, studies on this issue have not met with any response from the decision-making centres in the country. The present article is an attempt to synthesise all the aspects covered by the topic of the article.