Protection of the Public Interest and the Taxpayer’s Interest as the Goal of Tax Advisory in Poland

Abstract

This article is related to the function of tax advisory in Poland, which is to protect the public interest and the taxpayer’s interest. The article shows that it is not possible to clearly define the scope of this function (the purpose of tax advisory), which results from the character of the concepts of “public interest” and “taxpayer interest”, which are general clauses. However, the article presents the values recognized in doctrine and judicature that fall within these clauses and are subject to protection. The main aim of the article is an attempt to prove that the current legal model of tax advisory in Poland poses threats both to the taxpayer’s interest and public interest, in particular by an improper shape of the principles of tax advising as well as the ones of acquiring the right to exercise it. The research used a dogmatic-legal research method and analysis of the jurisprudence of the Constitutional Tribunal and the judiciary, mainly administrative.