PROTECTION OF GATHERING TAX INFORMATION IN THE LIGHT OF THE POLISH CONSTITUION
PROTECTION OF GATHERING TAX INFORMATION IN THE LIGHT OF THE POLISH CONSTITUION

Summary/Abstract: The subject of the study is an analysis of the limits of the admissibility of gathering tax information in the light of the Constitution of the Republic of Poland. There is no doubt that the scale of gathering tax information is increasing, which involves imposing information obligations on entities obliged in a tax relationship. In a situation of increasing scale of information gathering, there is a need to protect taxpayer rights, including the legislator not exceeding the legal limits in which information may be collected. Therefore, it is necessary to assess the applicable legal solutions to the extent to which they meet the legal requirements. The study of the issue of the limits in which tax information may be collected is justified in particular by the interference with the taxpayers' right to privacy, the principle of proportionality, rule of law, right to ownership, dialogue and cooperation between social partner and the related restrictions resulting from Constitution.

• Details
• Contents