This is the 8406th most frequent Polish word.
podatnik
Taxpayer.
In this sentence, 'podatnik' is used to refer to an individual or entity responsible for declaring and paying taxes to the government.
Podatnik powinien złożyć zeznanie podatkowe do końca kwietnia.
The taxpayer should file the tax return by the end of April.
Here, 'podatnicy' (plural of 'podatnik') denotes individuals collectively who are subject to taxation in the country.
W naszym kraju podatnicy często narzekają na wysokie podatki.
In our country, taxpayers often complain about high taxes.
In this context, 'podatników' (plural, genitive case) refers to the individuals affected by tax policies, emphasizing their relationship to the laws being discussed.