government and provinces, the legislative process, the roles of the various tax authorities in making policy and administering … the tax system, and the judicial system for resolving tax disputes …

The main goal of this study is to assess whether, and if so, how the tax policy is implemented in Poland in relation to … natural persons, but also the provisions governing the principles of tax liability. The research shows that while pro …-family tax policy is implemented on a fairly large scale in Poland, it does not apply to cohabitants. In principle, cohabitants …