Regulowanie prawa podatkowego metodą prywatnoprawną — wpływ na zaufanie podatnika do organu podatkowego i zapobieganie konfliktom między podatnikiem a organem podatkowym
Regulating Tax Law Through Private Law Methods — The Impact on the Taxpayer’s Trust in the Tax Authority and the Prevention of Conflicts Between Them

Summary/Abstract: Tax law is a regulation belonging to public law, and as a result, it is regulated by the administrative law method, which assumes the lack of equality of entities. This means that the tax authority is the privileged party to the legal and tax relationship, while the taxpayer is obliged to fulfill the benefit specified by the authority. The authority of the tax authorities is manifested in the possibility of enforcing these benefits from taxpayers. The administrative law method of regulation should be placed in opposition to the civil law method, in which the equality of entities within the legal relationship is characteristic. In recent years, however, one can notice the progressive privatization of public law. This means that instruments usually used in private law are increasingly used to regulate public law. One such example is the introduction of instruments of cooperation between the taxpayer and the tax authority to the Tax Ordinance, i.e. cooperation agreements, tax agreements and investment agreements. These are agreements between the taxpayer and the tax authority, in which both parties undertake to take certain actions, which brings them specific benefits. Taxpayer-tax authority cooperation instruments can be treated as alternative methods of resolving disputes in a broader sense due to the fact that they fulfil a similar function – they reduce costs, shorten the time of proceedings, or even prevent their occurrence. Moreover, by establishing closer cooperation between the authority and the taxpayer, they are to have a positive impact on increasing trust. The aim of the article is to answer the question whether introducing taxpayer-tax authority cooperation instruments into the Tax Ordinance can improve taxpayers’ trust in tax authorities and how the introduced instruments can be reformed so that they fulfil their function more effectively.

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