Monika MunnichGrzegorz Matysek2025-07-252025-07-2520212080-108410.7206/kp.2080-1084.481https://repozytorium.kozminski.edu.pl/handle/item/2495CC-BY-4.0subjective rightsconstitutional subjective rights of a taxpayertaxpayertax relieftax exemptionsprawo podmiotowekonstytucyjne prawo podmiotowe podatnikapodatnikulgi podatkowezwolnienia podatkoweTax Reliefs and Exemptions as the Public Subjective Rights of the TaxpayerTax Reliefs and Exemptions as the Public Subjective Rights of the TaxpayerArticle