معرفی
Dr. hab. Tomasz Nowak serves as an Assistant Professor in the Department of Financial Law at the Faculty of Law and Administration, University of Lodz, where he has been employed since October 1, 2005. His academic work focuses on tax law theory, public finance regulation, and constitutional aspects of taxation within the Polish legal system.
Nowak earned his Master of Laws from the University of Lodz in 1999, completed doctoral studies in 2005 with a dissertation on taxation of undisclosed income, and achieved his habilitation degree in 2020 based on research concerning constitutional and tax ordinance instruments for taxpayer legal security. He conducted research at Wirtschaftsuniversität Wien in 2011 and serves on the Program Council of the "Kazus Podatkowy" journal since 2018.
His research centers on the general theory of public levies, constitutional regulation of public finances, and the Tax Ordinance's role in Poland's tax system. He investigates taxpayer legal security mechanisms, tax burden determination frameworks, and emerging EU financial regulation. Current projects examine constitutional placement of tax regulations and EU financial law intersections with national systems.
Nowak's scholarly output demonstrates consistent focus on constitutional-tax law interfaces, particularly how the Polish Constitution and Tax Ordinance jointly establish legal security for taxpayers. His 2019 monograph and 2016 constitutional commentary chapter reveal evolving expertise from foundational tax procedure to systemic constitutional-tax instrument analysis.
He participated in the National Science Centre's 2011-2013 "Tax Ordinance Draft Act" research project and maintains regular teaching duties with Wednesday office hours at Kopcińskiego 8/12 in Łódź. His work combines doctrinal legal analysis with practical tax administration considerations.
