1 Introduction – 2 Tax ADR in Poland de Lege Lata – 3 Proposal for the Tax ADR in the Draft Law Prepared by the Committee for the Codification of the General Tax Law – 4 Reception of the Committee Proposal – 5 Limited Empirical Study: Methodology and Aim – 6 Main Results of the Empirical Study – 7 The Legal and the Pragmatic: the Discussion – 8 Call to Action: Reasons – 9 Conclusion – Acknowledgments – References.