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The most efficient sources of public incomes are public imposts, especially taxes. In accordance with Article 217 of the Constitution of the Republic of Poland „the imposition of taxes, as well as other public imposts, the specification of those subject to the tax and the rates of taxation, as well as the principles for granting tax reliefs and remissions, along with categories of taxpayers exempt from taxation, shall be by means of statute”. Shape of the rule of fiscal sovereignty of state laid down in Article 21...