Marcin Rymaszewski
The taxpayer’s examination in tax proceeding
Summary
This article analyzes regulations regarding the institution of taxpayer’s examination in tax proceeding. It introduces the problems concerning a taxpayer’s oral testimony such as: assessing the probative value of the testimony of party, rules of conducting such hearings and restrictions of using this evidence by tax authorities. The Author highlights the problem of insufficient use of these hearings in tax proceedings and compares the tax regulations with regulations from other branches of law. The Author comes to conclusion that tax regulations involving the taxpayer’s oral testimony are very laconic, which can prevent the use of these institution in tax proceeding.