https://doi.org/10.21697/2018.16.2.01
The subject of the study is to show selected aspects of tax law in the light of the basic guidelines of the social teaching of the Catholic Church. The subject of the analysis will be selected areas of Polish tax law, both in terms of the rights and obligations
of taxpayer and the legislator. It is therefore about the rules for establishing, applying and complying with the law. Cited principles of constitutional rank will be a reference point for placing the individual in the current state system, where the legal order is shown mainly as a form of expression of social morality. Showing the signaled legal landscape against the background of Catholic social teaching requires articulating its principles and clarifying the position of individual legal solutions in its context. This leads to a juxtaposition of the expectations of lawyers and social Catholic ethics. This activity is the subject of this study.
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