The liability of board members for the tax liabilities of limited companiesThe subject of this thesis is a detailed analysis of the issue of the liability of board members for the tax liability of limited companies. The thesis presents the process of this responsibility, scope and methods of its cessation. This responsibility is closely linked to the nature of the limited companies present in the Polish law, and therefore the present study also describes limited companies and their structures.The first chapter provides an overview of the concept of fiscal responsibility and introduces its theoretical aspect. The nature of liability as well as the basis on which it is borne by taxpayers is discussed.The second chapter presents the process in which tax decision is made and the proceedings to determine the liability of third parties. The extent to which members of the board are a responsible third party have been presented and the possibility of expiration of tax liabilities described.The third chapter describes limited companies present in the Polish law with respect to their organizational structure. It presents the liability of board members and introduces the process used in direct judgment of their liability for tax obligations as a third party.The present study includes also numerous judgments of Polish courts, presenting the position of jurisprudence in this field