Bojkowski, Tomasz2013-07-152013-07-152004Ruch Prawniczy, Ekonomiczny i Socjologiczny 66, 2004, z. 3, s. 113-126.0035-9629http://hdl.handle.net/10593/6730The article is related to the essence o f constitutional system in Poland for changes in Polish tax system. The freedoms and rights change the position of an entity obliged to pay taxes. The obligation creates o f specific relation between the State and a payer. There is no partnership but only duty for one side without mutual services. The aim o f that article is to explain and show that the weaker side (tax-payer) possesses some constitutional freedoms and rights and in the process o f legislation the freedoms and rights mark some noticeable limits for the tax law. The constitutional procedure is not a part o f tax procedure but there is possibility to use it in Poland by means o f a constitutional complaint (skarga konstytucyjna). The essence o f that complaint to Trybunał Konstytucyjny (Polish Constitutional Tribunal) is to eliminate any tax law which fails to secure the freedoms and rights. Indeed, tax-payers have the opportunity to report their constitutional doubts during administrative procedure (Naczelny Sąd Administracyjny - Polish Supreme Administrative Court) where court makes use of the institution o f a legal query (pytanie prawne), while a complaint has a more individual character. A payer initiates constitutional research in the Tribunal {Trybunał). The final part o f the article includes a presentation of freedoms and rights that were specified in the constitutional procedure during 1998-2003 by payers. The most important issue was to categorise all known rights according to the main principles (essence o f all constitutional rights) and particular freedoms and rights. Especially, “equality” is considered as essential for constitutional rights but from the public viewpoint it is considered a singular right. The analysis o f judgements of the Constitutional Tribunal (Trybunał Konstytucyjny) indicates that the tax system becomes closer to the constitutional system in Poland.plArtykuł