Czy utworzenie instytucji rzecznika praw podatnika jest niezbędne dla prawidłowego funkcjonowania systemu ochrony praw i wolności człowieka oraz obywatela?
Is the creation of the institution of a taxpayer Ombudsman necessary for the proper functioning of the system of protection of human and civil rights and freedoms?

Summary/Abstract: The article aims to show that the creation of the institution of a taxpayer Ombudsman is necessary to improve and tighten the system of protection of human and civil rights and freedoms. The author analyses the content of the draft laws on this Ombudsman and their justifications in order to determine the motives behind their authors, initiating legislative proceedings. These considerations focus on the existence of the rationale for state interference in the field of the protection of the rights of tax entities, which is addressed in formal and substantive terms. The controversial aspects of existing legislative solutions have also been highlighted.

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