Can a set of rules be called a system (rational system)?

The title of the study is quite surprising. Intuitively, we will answer that, of course, a set of regulations, especiallythose as chaotic and unstable as those currently in force in Poland, is not a system, much less a rational system.However, it is necessary to separate doctrinal ideas and views from the normative reality. The poor quality of lawis not an argument that releases the obligation to observe it. Inevitably, the words system and rationality take on a different meaning in the sphere of normative reality than in the sphere of ideas and doctrinal views. The aim ofthe study is to indicate arguments proving the systemic and rational nature of the set of tax regulations in force in our country, but these are uniquely understood features, distant from the doctrinal requirements of a rational tax system.