Konstytucja jako instrument zapewnienia bezpieczeństwa prawnego podatnika
The Constitution as an Instrument to Ensure the Taxpayer's Legal Security

Summary/Abstract: The article explains how the Constitution of the Republic of Poland provides legal security for the taxpayer. It begins with presenting the concept and criteria of legal security. Next, the author indicates the risks the taxpayer is exposed to and why he should be protectedin this regard. The Constitution seems to be an adequate instrument of protection for the taxpayer, as it guarantees freedom and rights and stands highest in the hierarchy ofsources of law of the Republic of Poland. The Constitution requires that tax law explicitly and unambiguously determines the tax subject, the tax object and the tax amount. In case of failure to comply with these requirements the tax authority is not empowered to assess thetax. The Constitution does not specify which taxes can be imposed and in what amount. The Constitution does not set limits in which the legislator may impose a tax burden. Protection, therefore, concerns only the form of determining the tax burden, not its size. The “easing” ofthe tax burden is guaranteed only for individual and extraordinary cases. However, the effectiveness of the Constitution in this respect is rather small.

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