To be a Polish Taxpayer, Tax Clerk, and Tax Judge in the Era of COVID-19

This paper deals with the problem of the changing of the Polish tax law during the coronavirus pandemic. The authors present the problems involved in the functioning of taxpayers, the tax administration and administrative courts, and the legal solution to these problems. In the opinion of the authors, the changes in tax law related to the epidemic are temporary. The only lasting effect will be the acceleration of the computerization of the tax administration and the contact between taxpayers and the tax administration.