Co dalej z projektem nowej ordynacji podatkowej?

The article presents arguments for adopting a new Tax Ordinance Act according to a draft prepared by the General Tax Law Codification Commission. The current regulations – as a result of subsequent amendments – introduced new instruments aimed at sealing the tax system. The disadvantage of the tax ordinance is the lack of regulations specific to modern acts of this type. The ordinance has been in force for over 20 years and due to objective reasons some of its norms have become outdated. The rules of legislative technique do not allow for their modification in many cases. This can only be done in a new statute. In the author’s opinion, the parliament should develop a new tax ordinance act based on the aforementioned draft.