Ustawa podatkowa jako szczególny rodzaj aktu normatywnego powszechnie obowiązującego

Abstract

The aim of the article is to characterize the tax law as a source of law. The Polish Constitution contains the closed catalogue of sources of law. However on the basis of some additional requirements set by the Legislator in the Basic Law to this kind of law and certain separateness from acts of lower rank the differences between the tax law and the one whose scope is not to apply taxes are notable. In the study their characteristics, as well as the indicated postulate de lege ferenda in relation to the discussed topics are included.