Opportunities for Introducing an Alternative Dispute Resolution Mechanism in Polish Tax Proceedings
DOI:
https://doi.org/10.60131/jlaw.2.2026.11902Keywords:
tax law; mediation; tax proceedings; public law.Abstract
This article is devoted to the topic of mediation in Polish tax law. It examines the possibility of regulating mediation as a method of dispute resolution in Polish tax law in the near future. Mediation in Polish tax law should be regulated by the provisions of the Polish Tax Ordinance. The study pays particular attention to the current position of the Ministry of Finance regarding the possibility of implementing mediation in tax proceedings. Published statistics on the resolution of administrative cases through mediation were also analyzed in the context of mediation’s potential to accelerate the resolution of tax cases. Attention was also drawn to specific categories of proceedings in which cases should be resolved through mediation due to their unique nature. Contrary to the claims of the Ministry of Finance, the article confirmed the need to include mediation as a method of dispute resolution in Polish tax law, while also indicating a practical way in which mediation could be introduced into Polish tax law.
References
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