Węzłowe problemy dotyczące praw podmiotowych podatników
Key Problems Regarding the Subjective Rights of Taxpayers

Summary/Abstract: Representatives of the Polish tax doctrine generally focus in their deliberations on the general rights of the taxpayer and their protection, while the issue of public subjective rights of the taxpayer is not discussed at all. This article addresses the gap, which aim is, firstly a theoretical analysis of the concept of subjective law. Secondly, an attempt to systematize taxpayers’ subjective rights regulated in various legal acts. Thirdly, showing on the basis of the exemplification of selected subjective rights regulated in the corporate income tax, their potential importance as instruments securing the rights of the taxpayer and the basis for shaping new relations between them and tax authorities based on partnership and equality.

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