The Assumptions of a New Tax Ordinance in Poland

Abstract

In 2014, the General Tax Law Codification Committee (GTLCC), responsible for drafting a new Tax Ordinance, was established in Poland. This paper intends to present, in two parts, the expectations of this new Tax Ordinance, which has been prepared by the GTLCC. The first details how the protection of taxpayers’ rights will be fulfilled, and the second focuses on the legal constructs used to increase the efficiency and efficacy of the Tax Ordinance.

Keywords

• tax
• tax law
• tax ordinance
• general tax law
• codification of tax law
• polish tax law