Abstract
The article is an attempt to answer the question whether Polish taxpayers who reliably settle and pays taxes can feel safe in the highly complicated and so frequently changed legal status in Poland. Constant amendments to the regulations mean that the taxpayer increase tax resistance because they are unable to learn about the applicable regulations and put them into practice. Hence the postulate that the legislator specifies - at least in terms of - the premises that will allow us to objectively recognize that we are dealing with a reliable taxpayer. On the other hand, the effects of legislative chaos cannot be passed on to taxpayers who are trying to honestly fulfil their tax obligations. The tax authority, which hosts the proceedings and acts in imperative forms, should ensure the protection of the taxpayers’ rights and operational security.
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