Серия: Право УДК 342.147 ADMINISTRATIVE VERSUS PENAL SANCTIONS IN POLISH TAX LAW – THE DUAL SYSTEM OR TWO SYSTEMS? <...> Adam Nita, Andrzej Światłowski University Jagielloński w Krakowie Поступила в редакцию 13 декабря 2015 г. <...> Abstract: the paper discusses the duality of the legal methods of counteraction of tax evasion and tax fraud in Poland: administrative sanctions are rooted in tax law whereas penal sanctions are rooted in criminal law. <...> The question is raised whether it is po ssible to name the present position a system or not. <...> The authors express a view that the present reality is very far from coherence and synergy. <...> Key words: fiscal criminal law, Polish tax law, tax evasion, tax fraud, administrative sanctions. <...> Unlike the situation in some other legal systems (e.g. Germany), two distinctly different methods of counteraction of tax evasion co-exist in Polish legal system. <...> Administrative tax penalties are imposed by tax authorities. <...> It is unclear whether such double types of liability are complementary or conflicting. 196 The core issue is the concurrence of both regimes of responsibility. <...> The approach dominates that both kinds of liability are placed on the entirely different niveau. <...> On the other hand, from the point of view of the natural person subjected at same time to both D. Szumiło-Kulczycka: Prawo administracyjno-karne, Zakamycze 2004, p. 188192, M.Wincenciak, Sankcje w prawie administracyjnym i procedura ich wymierzania, Warszawa 2008, p. 231–236, P. Nowak, Zbieg sankcji penalnej z sankcją administracyjną – de lege lata i postulaty de lege ferenda, e-Czaspismo Prawa Karnego i Nauk Penalnych 3/2012. 1 © Adam Nita, Andrzej Światłowski, 2016 2016. № 1 Финансовое право. <...> The liability The ratio of the criminal liability for tax fraud is basically the same as in general criminal law, i.e. predominantly preventive (both in respect of general and individual prevention) and repressive2 . <...> In case of tax offences, the prerequisites and elements are determined in the general part of Fiscal Criminal Code3 (FCC) as well as in particular types of the offences. <...> According to FCC, the fiscal criminal liability <...>