WYKŁADNIA PRAWA PODATKOWEGO W ZAKRESIE PODATKÓW DOCHODOWYCH W POLSCE
INTERPRETATION OF THE TAX SCREEN FOR INCOME TAXES IN POLAND

Summary/Abstract: This article addresses the issue of the interpretation of tax law in the field of income taxes in Poland, which is prima facie based on the general rules of the legal system. However, it also shows some differences, which are visible, among others, in agreements on the avoidance of double taxation. The reasons for this state of affairs can be found mainly in the integrative nature of tax law. The interpretation of the tax law affects the limitation of the ownership right guaranteed in the constitution. Interference in the sphere of ownership of a citizen forces the legislative authority to maintain high quality and respect the principles of legislative technique. Moreover, the provisions of the tax law should not create a legal situation causing excessive disproportion between the protection of the public interest (the fiscal interest of the state) and the private interest (the interest of the taxpayer). At this point, it should also be emphasized that the effect of the interpretation of tax law should correspond to the economic processes taking place in a given country. Legislation in the field of tax law should therefore take into account the proper functioning of the financial market, profit maximization, economic risk, current market trends and general rules for running enterprises.

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