How to Survive with Half a Million Advance Tax Rulings: The Polish Experience

Abstract

This article outlines the very extensive system of tax rulings in Poland. The author points out the reasons behind the mass issuance of rulings by the tax authorities, as well as attempts to limit their number. The article shows, in particular, the organizational problems associated with the issuance of numerous rulings. The author emphasizes the high operating costs faced by both the tax authorities and the administrative courts, which control the veracity of the rulings.