Bielska-Brodziak, A.: Śladami prawodawcy faktycznego [In the footsteps of the actual lawmaker], Warszawa: Wolters Kluwer, 2017.
Cserne, P.: Formalism in judicial reasoning: Is Central and Eastern Europe a special case? (in:) M. Bobek (ed.), Central European Judges under the European Influence: The Transformative Power of the EU Revisited (23–42). Oxford: Hart Publishing, 2015. DOI: 10.5040/9781782257882.ch-002
Gajewski, D., Werner, A., Karwat, P., Olczyk, A., Wierzbicki, J.: Tax Policy Trends in Central and Eastern European Countries and Their Influence on Enterprises’ Tax Obligations (in:) M. Strojny (ed.) Raport SGH i Forum Ekonomicznego 2020, Warszawa: Oficyna Wydawnicza SGH [SGH Publishing House], 2020.
Gajewski, D., Joński, K.: Ocena skutków regulacji (OSR) jako źródło ustalania celu prawodawczego w wykładni prawa podatkowego [Regulatory Impact Assessment (RIA) as a source for establishing legislative purpose in the interpretation of tax law ] (in:) Gajewski D. (ed.) Funkcjonowanie sądownictwa administracyjnego na tle zmian koniunktury gospodarczej: perspektywa Ekonomicznej Analizy Prawa [The functioning of the administrative judiciary against the backdrop of economic developments: an Economic Law Analysis perspective], Warszawa: Oficyna Wydawnicza SGH [SGH Publishing House], 2022.
Goetz, K., Zubek, R.: Stanowienie Prawa w Polsce. Reguły Legislacyjne a jakość ustawodawstwa [Lawmaking in Poland. Legislative Rules and the Quality of Legislation], Sprawne Państwo - Program Ernst & Young [The Efficient State - Ernst & Young Programme]: Warszawa, 2005. Available at: https://www.inpris.pl/fileadmin/user_upload/documents/Biblioteka_PL/Stanowienie_Prawa_w_Polsce._Regu%C5%82y_Legislacyjne_a_jako%C5%9B%C4%87_ustawodawstwa.pdf, accessed: January 13th, 2023.
Jankowski J., Klimiuk, W.: Podatek od nieruchomości komercyjnych – podatek dochodowy czy majątkowy? [Commercial property tax - income or wealth tax?], Kwartalnik Prawa Podatkowego No. 3, 2018. DOI: 10.18778/1509-877X.2018.03.05
Joński K., Rogowski W.: Legislative inflation in Poland: bird’s eye view on three decades after the 1989 breakthrough, The Journal of Legislative Studies, 2022. DOI: 10.1080/13572334.2022.2052465
Kopińska G., Makowski, G., Waglowski, P., Wiszowaty, M.: Tworzenie i konsultowanie rządowych projektów ustaw [Drafting and consulting on government bills], 2014.  Available at:  https://www.batory.org.pl/upload/files/Programy%20operacyjne/Odpowiedzialne%20Panstwo/Tworzenie_i_konsultowanie.pdf, accessed: January 13th, 2023.
Kurczewski, J.: Power and wisdom: The expert as mediating figure in contemporary Polish history, (in:) Maclean I., Montefiore A., Winch P. (eds.), The Political Responsibility of Intellectuals, Cambridge: Cambridge University Press, 1990.
Leszczyński, L.: Wykładnia celowościowo-funkcjonalna przepisów prawa administracyjnego [Purposive-functional interpretation of administrative law provisions] (in:) Leszczyński, L.: Zirk-Sadowski, M., Wojciechowski, B. (eds.) Wykładnia w prawie administracyjnym, System Prawa Administracyjnego [Interpretation in administrative law, System of Administrative Law], Warszawa: C.H. Beck, 2015.
Matczak, M., Bencze, M., Kühn, Z.: Constitutions, EU Law and Judicial Strategies in the Czech Republic, Hungary and Poland, Journal of Public Policy, 30(1), 2010. Available at: http://www.jstor.org/stable/40783569, accessed: January 13th, 2023.
Matczak, M., Bencze, M., Kühn, Z.: EU Law and Central European Judges: Administrative Judiciaries in the Czech Republic, Hungary and Poland Ten Years after Accession,  (in:) Bobek, M. (ed.), Central European Judges under the European Influence: The Transformative Power of the EU Revisited, Oxford: Hart Publishing, 2010. DOI: 10.5040/9781782257882.ch-003
Posner, R. A.: Pragmatic Adjudication, 18 Cardozo Law Review 1, 1996.
Schauer, F.: Formalism: Legal, Constitutional, Judicial (in:) K. Whittington, R. Kelemen, G. Caldeira, The Oxford Handbook of Law and Politics, Oxford University Press, New York, 2010.
Schauer, F.: Formalism (in:) May, L., Brown, J. (eds.), Philosophy of law: classic and contemporary readings, Wiley-Blackwell: Chichester, 2010.
Tobor, Z.: W poszukiwaniu intencji prawodawcy, Warszawa: Wolters Kluwer Polska, 2013.
Zirk-Sadowski, M., Golecki, M., Wojciechowski, B.: Multicentrism as an Emerging Paradigm in Legal Theory, Peter Lang, Frankfurt am Main, 2009.
Legal Acts
Resolution No. 125 of the Council of Ministers of September 4, 2001 amending the resolution - the Rules of Procedure of the Council of Ministers (Journal „Polish Monitor” 2001 No. 33, item 547).
Resolution No. 190 of the Council of Ministers of 29 October 2013. Rules of Procedure of the Council of Ministers (Journal of Laws 2013, item 979).
Court rulings
SAC [Naczelny Sąd Administracyjny w Polsce, Supreme Administrative Court of Poland] judgement of 22nd January, 2014, II FSK 2384/11.
SAC judgement of 5th February, 2019, I FSK 426/17.
SAC judgement of 3rd March, 2021, I FSK 830/20.
FIAC [Wojewódzki Sąd Administracyjny, Provincional Administrative Court of First Instance Administrative Court] judgement of 27th May, 2011, I SA/Lu 89/11.
FIAC judgement of 16th June, 2011, I SA/Sz 246/11.
FIAC judgement of 13th July, 2011, I SA/Lu 147/11.
FIAC judgement of 13th July, 2011, I SA/Lu 148/11.
FIAC judgement of 27th July, 2015, I SA/Kr 902/15.
FIAC judgement of 14th December, 2016, III SA/Gl 672/16.
FIAC judgement of 25th January, 2017, III SA/Gl 745/16.
FIAC judgement of 23rd February, 2017, III SA/Gl 1466/16.
FIAC judgement of 23rd March, 2017, III SA/Gl 1589/16.
FIAC judgement of 1st December, 2017, I SA/Gl 970/17.
FIAC judgement of 17th May, 2019, I SA/Wr 86/19.
FIAC judgement of 14th February, 2020, III SA/Wa 1038/19.
FIAC judgement of 12th January, 2022, III SA/Wa 998/21.
FIAC judgement of 4th February, 2020, I SA/Gl 1533/19.
Other official documents
OECD, Regulatory Impact Analysis. Best Practices in OECD Countries, OECD, Paris, 1997.
OECD, Regulatory Policy Outlook 2015. Country Profile Poland, OECD, Paris, 2015.
Internet resources
Better Regulations Program, available at: https://www.inpris.pl/fileadmin/user_upload/documents/Biblioteka_PL/Program_Lepsze_Regulacje_2015_01.pdf, accessed: January 13th, 2023.