Elementy zasad podatkowych w aspekcie polskiego systemu podatkowego
Elements of tax rules in the context of the Polish tax system

Summary/Abstract: The concept of tax system is usually defined as all taxes applicable in a given place and time. However, tax system should be logical and internally coherent to fulfill functions placed upon this system. Over the years the theory of tax law has developed the concept of tax rules, according to which tax system should be constructed understandably and consistently. In the Polish tax system, tax rules remain in the field of theoretical research except for selected elements. The use of tax rules should help to improve the efficiency of tax system, creating a stable basis for the functioning of various taxes.

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