The Tense Comparison Theory in Polish Grammar refers to the analysis and understanding of the different tenses used in the Polish language. Polish has a complex system of tenses, which can prove challenging for learners.

The theory examines the similarities and differences between the various tenses, allowing learners to understand when and how to use each tense in specific contexts. It also delves into the implications and nuances of using one tense instead of another.

For example, the theory explains the difference between the past tense (czas przeszły) and the perfect tense (czas zaprzeszły). It clarifies when to use the imperfective aspect (aspekt niedokonany) versus the perfective aspect (aspekt dokonany), as well as the role of auxiliary verbs in forming certain tenses.

By studying the Tense Comparison Theory, learners can accurately express actions and events in the past, present, and future, using the appropriate tenses and aspects. This understanding is crucial in achieving proper communication and fluency in the Polish language.