The New Penal Populism as the Example of Crime against the Credibility of Invoices

Abstract

The article provides an overview of the populist narrative in the legislative process. The author argues that new penal populism affects more and more complicated branches of law, including a tax law. The author conducts a case study, analysing the new crime in the Polish penal code – the crime against credibility invoices. Populist aspects both in the legislation and in the political discourse surrounding it were also discussed