Naruszanie konstytucyjnych zasad podatkowych jako autorytarny czynnik tworzenia prawa podatkowego w demokratycznym państwie prawa
Violation of Constitutional Tax Principles as an Authoritarian Factor in Tax Law-Making in a Democratic State Governed by the Rule of Law

Summary/Abstract: Does “power of the people, by the people and for the people,” i.e. the influence of citizens on the fate of the country, constitute sufficient security for the omnipotence of the state? Can democracy take on a distorted character and allow tax law to be established in opposition to the rules that should govern this law? Legal certainty, legal security, the principle of the state’s loyalty to the citizen, protection of trust in the state, its bodies and the law it creates (also referred to as legitimate expectation, confiance légitime, bona fide, Vertrauensschutz)—these concepts together designate the space for the correct model of law-making tax. Have these rules been respected as part of the recent changes made to tax law as part of the so-called New Deal in 2021–2023? What happens when the legislative power disregards the rudimentary principles of a democratic state of law? The article aims to answer these questions.

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