The requirement of high legislative standards for real estate tax in the light of jurisprudence of the Constitutional Tribunal

The Polish tax legislator is often criticized by the environment of taxpayers-entrepreneurs and tax advisers due to the clarity of tax regulations, which is nothing new and original compared to other countries. It would not be unusual in the tax area if it were not for the fact that both the author of the legislative proposals and the legislator ignore that in the case of taxes flowing into the budgets of communes (local taxes), uncertainty as to budget revenues is also introduced. The subject of paper is the analysis of the limits within which the Constitution of the Republic of Poland restricts the legislature in requirement of high legislative standards. The analysis is based on the jurisprudence of the Constitutional Tribunal in the field of real estate tax mainly connected with taxation of entrepreneurs' real estate. It is indisputable importance of jurisprudence of Constitutional Tribunal in this matter and often it seems like “defensive wall” in protection taxpayer rights.