Fiscal Secrecy and its Limitation in Polish Tax Law
Fiscal Secrecy and its Limitation in Polish Tax Law

Summary/Abstract: The subject of the article is an analysis of regulations concerning the limitation of fiscal secrecy in Polish tax law. The issue is current because of the phenomenon of collecting more and more information on taxpayers by the tax administration in last period. The fiscal secrecy in Polish law is the exclusion of the disclosure of individual data contained in any documents which the taxpayer submits to the tax authority and which are contained in the documents obtained by the authorities. The fiscal secrecy is a kind of official secrecy, characterized by the fact that it should be broadly defined. The fiscal secrecy is subject to numerous restrictions, some of which are controversial in light of the regulation of the Constitution. On the other hand, it can be pointed out that too much limitation of fiscal secrecy may disturb the functioning of the tax administration. The author has made an analysis of the extent to which the applicable provisions of Polish tax law require a change.

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