Karta Praw Podatnika – nadchodzący długo wyczekiwany kompromis czy kolejna nieudana próba zmiany społecznego postrzegania podatku jako uciążliwego obowiązku

Abstrakt

Previous attempts to construct and enact a unified piece of legislation providing real protection for the taxpayer’s interests have failed. In the opinion of the author of this work, even if the very idea behind the solution of behavioral letters could be evaluated positively, certainly, as shown by the short period in which these letters were sent, this solution was ineffective and met with a negative public perception. The idea of a Taxpayer’s Bill of Rights seems to be the only way to provide real protection for those who are its recipients. Firstly, because of its simple and understandable language and small in content and secondly, because of the rank of this act (a bill), which could be invoked during proceedings before tax authorities or administrative courts. An additional benefit would be to have a law that, in one of the two forms described in the body of this article, has been an international standard for years.