Sądowa kontrola działalności administracji skarbowej a kryzys finansowy

Abstract

In the time of economic crisis the need to keep the budget income at the same level causes that the tax administration tries to find additional taxes in the field where there is no such possibility. Therefore, the role of administrative courts jurisdiction in the field of control of tax administration activity is emphasized in the article. The administrative courts supervise almost all tax administration activities which refer to the government fiscal policy. Nevertheless, the article points out so called right of help, also known as the right of the poor, which in the time of crisis guarantees the constitutional right to court.