Constitutional and human rights standards v. effectiveness of the tax system in the light of the jurisprudence of the Polish Constitutional Tribunal

The entitlement of the state to public levies is a generally accepted element of its sovereignty, and the state has considerable freedom in this respect. At the same time, interference in individual freedoms and rights cannot be exercised arbitrarily, since its limits are set both by national constitutions and by international standards of protection of individual rights and freedoms. In this context, it is worthwhile to present the statements of the Polish Constitutional Tribunal; statements referring to the basic problems of respecting constitutional and international standards of fiscal law creation and of the protection of fundamental rights and individual freedoms. In addition, selected statements present the main trends of jurisprudence in these areas.