Rozwój wiedzy o wykładni prawa podatkowego w Polsce
Development of Knowledge on the Interpretation of Tax Law in Poland

Summary/Abstract: The article is devoted to presenting the achievements of Polish tax law science in the field of tax law interpretation. The author presents the development of literature in this field throughout the post-war period — till present days. The study shows the relationship between the growing — after year 1989 — importance of tax law as an element of the GDP redistribution mechanism and the growing interest of tax law scholars in the problems of methods of interpretation this law. The scope and level of konwledge regarding the interpretation of tax law in Poland is currently adequate to the role of tax taw and the needs of legal community.

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