ADR in Tax Disputes in Poland – The State of Play and Perspectives
Keywords:
Tax Disputes, Tax Procedure, Empirical Study, Consensual Resolution Of The CaseAbstract
This article examines alternative methods for resolving tax disputes in Poland. It discusses
the current limited legal regulation in place, the proposed draft regulation from 2019 by the Committee for Codification of the General Tax Law (which did not take effect), and the emergence of consensual resolution practices despite the absence of a comprehensive regulatory framework. Between June and September 2021, the author conducted a limited empirical study involving in-depth interviews with eight representatives of taxpayers who had firsthand experience with the consensual resolution of tax disputes. The findings shed light on the practice of tax alternative dispute resolution (ADR). The article puts forth two main arguments. First, it contends that practical negotiations between tax authorities and taxpayers do occur. Second, it suggests that rather than hindering normativization (the process of establishing legal regulations), this phenomenon underscores the need for it.
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