Public finance and taxes under the Constitution of the Republic of Poland may be analysed from various perspectives with an emphasis on different provisions and solutions. The layout of the monograph chapters is the result of the conducted research and has an original character. The authors have carried out theoretical and legal analyses; however, they have also considered the current problems and challenges faced by financial and tax law and the jurisprudence of financial and tax law. The monograph takes into account the legal status as of 1 January 2021.