ABSTRACT
The threshold for the social effectiveness of compliance processes will therefore be a situation in which the sum of the social costs of compliance will be lower than the sum of the alternative economic costs of the risk resulting from the absence of the relevant instruments and the need to mitigate them. Resistant, therefore, to abuse on the part of the addressees – leading to the absence of abuse in the form of radical tax optimisation that is difficult to distinguish from tax evasion, and on the part of the tax authorities, leading to the reduction of tax uncertainty, arbitrariness and self-interest. The MDR provisions in Poland – those going beyond the DAC6 standard – have caused many interpretation difficulties reported at the stage of both their implementation and application. Updated Tax Explanations would give the taxpayers the possibility of eliminating doubts that have arisen and have not been resolved since the implementation of the regulations.
