Podmiotowość podatkowa a efektywność systemu podatkowego
Tax Subjectivity and Fiscal Efficiency of Tax System

Summary/Abstract: The paper analyzes the impact of determining tax subjectivity on the efficiency of the tax system. The subject of tax is one of the elements of the tax structure. Tax law, unlike private law, does not define the subject of taxes by general rule that would apply to all taxes. Each tax act designates a catalog of taxpayers with respect to the subject of taxation. The tax legislator that determines the taxpayer in the particular taxes uses the term of an organizational unit without legal personality, which does not mean that all organizational units must be the subject of this tax. The condition for being recognized as a taxpayer is the ability to assign tax obligation to a specific type of organizational unit. This kind of legislative technique is not conducive to certainty and predictability and fiscal efficiency of the tax system. A properly defined taxpayer is a condition for fulfilling tax obligations.

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