Zasada pewności opodatkowania oraz zasada dogodności, a uznanie administracyjne
Taxation certainty and convenience principles and administrative discretion

Summary/Abstract: In accordance with the certainty principle, all elements of a tax should be defined clearly, not freely, while according to the convenience principle, aimed at efficiency of taxation, a tax should be collected in such a way and in such time that are the most convenient for the taxpayer. The manner of paying taxes and their term of payment should not be left to administrative discretion as it grants taxation authorities a possibility of choosing the manner of settlement. In order to apply the aforementioned taxation principles, it would be best if the institution of dividing taxation arrears into settlements would stop to exist as a payment relief awarded within the scope of administrative discretion. Application of postulates resulting from those principles would be possible if the premise for division of payment into settlements (postponement) would require securing of the fulfilment of the obligation in a form of a bank or insurance guarantee.

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