Ochrona podatnika na gruncie procedur podatkowych
Protection of the Taxpayer in the Context of Tax Procedures

Summary/Abstract: This study is an attempt to analyze and evaluate legal regulations governing the functioning of tax procedures in terms of the implementation of these procedures to protect the rights of taxpayers. The need for such protection results not only from the fact that the taxpayeris the weaker party to these proceedings, but also from the need to ensure legal guarantees proportional to the scope of obligations imposed on the taxpayers today. The legislator’s concept as to the number and scope of subject matter and intensity of tax procedures should take into account the presumption of good faith of taxpayers, which is a natural consequence of entrusting them with the duty of samarium and replacing the tax authorities in this respect.

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