Niekonsekwencja ustawodawcy w zakresie oświadczeń o stanie majątkowym w świetle postanowień ordynacji podatkowej

The aim of this article is to prove the lack of consistency of the legislator in creating some fiscal regulations. Financial disclosures – an institution regulated by the Tax Statute – were the subject of research. The disclosures are used by tax authorities and tax auditors in some financial procedures to determine the wealth of taxpayers. However, the regulations in question do not fully meet the standards necessary in tax legislation. The regulations do not, in particular, establish consistent formal requirements.