PRAWO PODATKOWE W CIENIU POPULIZMU (NA PRZYKŁADZIE POLSKIEGO ŁADU)
TAX LAW IN THE SHADOW OF POPULISM (AS EXEMPLIFIED BY POLSKI ŁAD)

Summary/Abstract: Tax law populism should be associated more with a populist economic policy than with the legal populism. Populist economic policy requires an increase in social spending, while the source of financing is the public debt or an increase in tax burdens. However, the tax increase is hidden from the public due to the complexity of regulations and the method of settlement, imposing levies that are less noticeable by society (indirect taxes) and changing the structure of direct tax burdens for various social groups (primarily a raise for the wealthy).

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