The obligation to pay tax can be viewed in two different ways. According to J. Buchanan, it is a kind of contribution imposed by an omnipotent state, an expression of the state's authority. Thus for the taxpayer it is a compulsory, enforced payment, whose designation is beyond his or her control. The only way to increase the efficiency of a tax system, i.e. to minimise the cost of tax collection given fixed budgetary revenue, is then to ensure full transparency of statio fisci procedures. R. Musgrave understands tax differently. For him, it is a collective levy incurred in order to subsidise public tasks determined by public consensus. Therefore, tax is not an extraneous, imposed duty. The awareness of the obligation stems from the consent (if only presumed) of the taxpayers to bear the cost. In the Polish system, the prevalent method is to introduce new taxes by virtue of the law. The character of the legislative procedures and the highly formalised relationship between the taxman and the taxpayers result in low public acceptance of tax obligations. In consequence, taxes are treated by Poles as the external compulsion from J. Buchanan's theory rather than the collective contribution described by R. Musgrave. This is particularly observable in the individual stages of tax legislation development, where the competences of both sides of the 'tax fence' (state and taxpayers) are limited to the bare minimum. Consequently, statutory provisions, which are frequently incoherent, have to be the decisive factor. This leads to more dispute and controversy and thus to increased tax compliance costs.
The purpose of this article is to describe the specific function and relevant issues in the expiration of tax obligation related to article 70 of the Act Ordynacja podatkowa. The non-claim of tax obligation means that after a given period, the obligation, though not fulfilled, expires and so does the percentage for the delay. The institution of tax non-claim is a form of guarantee for the taxpayer. In the course of time, the taxpayer’s situation stabilises while it is ensured that his obligation will not change under public law. On the other hand, public administration organs that fail to take appropriate action before the deadline passes cannot interfere in the taxpayer’s rights and duties. The article shows exclusively the rules governing the non-claim procedure of already existing tax obligations and how to properly calculate the time of expiry. It also describes in detail the stopping and suspension of non-claims.
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