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Jankowska Maria (Nicolaus Copernicus University in Torun, Poland)
Tax Advisory Services in Poland
Torun Business Review, 2016, nr 15(1), s. 35-43, tab., bibliogr. 21 poz.
Doradztwo podatkowe, Regulacje prawne, Usługi biznesowe
Tax consulting, Legal regulations, Business services
This article treats on tax advice. This profession, defined by legal regulations in Poland, came into existence 16 years ago, and it still underwent partial deregulation. The article includes requirements that should be met by a candidate applying for rights and certification to work in this profession, operations which are considered to be advisory services according to legal regulations, and professional self-government functioning. (original abstract)
Full text
  1. The Act of May 9, 2014 on facilitating access to perform certain regulated professions
  2. The Act of July 5, 1996 on tax consulting.
  3. The Minister of Finance Ordinance of October 5, 2014, on the professional practice of candidates for tax advisors.
  4. The Regulation of the Minister of Justice of January 31, 2011 on remuneration for tax advisers in the proceedings before administrative courts and the detailed principles of incurring the cost of legal assistance provided by public tax consultant.
  5. The Minister of Finance Ordinance of November 17, 2010 on the charge for the exam for tax adviser.
  6. The Minister of Finance Ordinance of November 2, 2010. On the State Examination Commission for Tax Advisers and conducting the examination on tax advisor.
  7. The Minister of Finances Ordinance of December 4, 2003 on the compulsory insurance of civil liability of tax advisory entities.
  8. The Notice of the Minister of Finance of December 18, 2014 on the publication of data relating to persons entered onto the list of tax advisors, and data relating to deletions from the list of tax advisors.
  9. The Notice of the President of the Central Statistical Office on the average monthly salary in the enterprise sector in the years: 2005, 2006, 2007, 2008, 2009.
  10. Czekalski A., Modzelewski W. (2003). Status doradcy podatkowego w Polsce na tle rozwiązań europejskich. Warszawa, Instytut Studiów Podatkowych Modzelewski i Wspólnicy.
  11. Trzaska D. (1997). Komentarz do ustawy o doradztwie podatkowym. Warszawa. Dom Wydawniczy ABC.
  12. Kaczmarczyk M. (2015, March 26). Balans między prawem a ekonomią, Retrieved from,artykuly,153779,1,2.html,
  13. Sobieska I. (2015, March 26). Determinanty Rozwoju Doradztwa Podatkowego w Polsce. Retrieved from
  14. The National Council of Tax Advisers. (2015, March 26). Retrieved from
  15. The Ministry of Justice. (2015, March 26).Retrieved from,
  16. Gazeta prawna. (2015, March 26). Retrieved from,ranking-doradcow-podatkowych-dziennika-gazety-prawnej.html
  17. Portal podatkowy. (2015, March 26). Retrieved from
  18. Portal podatkowy. (2015, March 26). Retrieved from
  19. Portal dla pracowników i pracodawców. (2015, March 26). Retrieved from
  20. The statute of the National Chamber of Tax Advisers [KRDP] (consolidated text on the basis of the position of KRDP of March 31, 2014.)
  21. Zasady etyki doradców podatkowych[The rules of professional ethics of tax advisers] consolidated text taking into account the changes resulting from the resolution No. 32/2014 of the National Council of Tax Advisors of February 11, 2014.
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