Wybrane uwagi dotyczące uproszczenia polskiego prawa podatkowego na tle koncepcji Kodeksu podatkowego prof. Paula Kirchhofa

The opinion expresses the belief that many amendments to the tax law, implemented due to the intention to simplify it, have resulted in greater doubts of interpretation. However, in the author’s opinion, further simplification measures focusing on a better understanding of the legal norms by the addressees should be taken, but they cannot lead to an unsealing of the tax system. The opinion states that a preferred direction for the further development of tax law is its digitalisation and the automation of the tax collection process.