Tax system or a collection of random regulations?

Abstract

The tax system is the total amount of taxes that occur in a given country at a given time. It should be built in accordancewith tax principles and the principles of proper legislation, reconciling the functions of taxes with theinterests of taxpayers. When building an optimal tax system, the legislator should take into account at least thebasic tax principles: tax neutrality, tax certainty, efficiency, mitigation of the tax burden, protection of sources oftaxation, and cheapness of assessment and collection. Tax law, due to its specificity and interference with theright of ownership, should be understandable to its addressees. The principle of statutory regulation of publiclevies should limit the frequency of changes, but this is not the case. In Poland, despite the postulates, we stillhave a set of random regulations instead of a tax system.