This article aims to examine the use of administrative tax data in empirical tax research and to provide recommendations for Polish policymakers regarding access to such data for research purposes. It presents the main advantages and limitations associated with the use of administrative tax data in empirical analyses. Based on the analysis of quality empirical tax research, it highlights the relevance of administrative tax data for applied policy research in Poland and illustrates, through concrete examples, the types of data required to address different research questions. The paper also examines the scope and conditions of access to administrative tax data in five countries. On this basis, it identifies two distinct access models. The article provides recommendations for Poland on how to provide researchers with access to administrative tax data and the development potential associated with such access. The motivation for this study arises from the contrast between the scope of contemporary tax research and the realities of conducting such analyses in Poland.