Stabilność prawa podatkowego a skłonność podatników do wszczynania sporów przed sądami administracyjnymi
Stability of Tax Regulations and Tendency of Taxpayers to Institute Legal Proceedings in Administrative Courts

Summary/Abstract: Purpose – The purpose of this paper is to analyze the factors affecting on tendency of taxpayers to institute legal proceedings against tax authority in administrative courts, especially explaining, if the main factor having influence on it are frequent changes of tax regulations. Design/methodology/approach – Study has been subjected number of changes regulations in acts on personal income tax and corporate income tax during period 2005-2016. These data were compared with the number of taxpayers, the amount of budget inflows, the number of judgments of administrative courts regarding these taxes and the additional features of these judgments. Findings – Based on the analysis of the data, a set of factors that could potentially influence the number of disputes in administrative courts in the field of taxes was distinguished. The presented considerations allow to conclude that the number of disputes is not dependent in the first place on the frequency of changes in regulations. Originality/value – tax stability has been for years emphasized as one of the most important elements of a well-structured tax system, it is important to determine whether and how important it is for the creating of disputes with tax authorities.

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