According to the ministry's assumptions new Tax Ordinance to balance the interests of the taxpayer and the public interest (in practice the interests of the Treasury). The justification further argues that the 1997 the legislation is obsolete and does not meet current needs and standards. The numerous amendments to the Act were also highlighted, but they did not result in significantly better quality.
Another assumption is to increase taxpayers' confidence in tax authorities. This is to be done by the settlement of disputes (mediation). Another novelty going in this direction is the so-called consultation procedure.
As justified by the new objective Tax Ordinance there is also simplification of proceedings. To this end, the procedures for quotas to be eliminated 50 PLN. (the possibility of not initiating proceedings or of cancelling the initiated proceedings).
New Tax Ordinance It also creates some new institutional developments – the Ombudsman for the Rights of the taxpayer and the Competency Centre for Local Taxes. The Ombudsman will be appointed by the President of the Council of Ministers at the request of the Minister of Finance. Such a selection procedure may give rise to reasonable doubts as to the impartiality of the Ombudsman.
At the initiative of the Ministry of Finance, the principle of rational application was also proposed. The assumption here seems promising, but in practice this principle may apply more theoretically than realistically.