Zasady ochrony podatnika w prawie podatkowym

Taxpayers` rights protection is an issue that requires a lot of attention nowadays. It is a subject of many debates, researches and controversy. However, taxpayers` rights are commonly considered as one of the main foundation of every tax system. Instruments protecting the rights of taxpayers can be found in international law, at the constitutional level, in national legislation and mainly in substantive law and tax procedure. This paper examines sources and the extent of the rights available to tax payers in the Republic of Poland.