Istota i perspektywy współdziałania jako nowej procedury podatkowej
The Essence and Perspectives of Co-operative Compliance as a New Tax Procedure

Summary/Abstract: The study aims to present the essence and evolution of the co-operative compliance in the world, as well as to evaluate solutions adopted in this respect in Poland in the perspective of their adaptation to native conditions. The assessment criterion determined the focus of the analysis on the benefits of entering into a cooperation agreement. New cooperation-oriented procedures provide for a faster, simpler and cheaper tax agreement procedure, but due to their high access threshold, internal complexity and the required high level of transparency, they are unlikely to contribute to the dissemination of this institution, especially in the initial period of its validity. Positive experiences in this respect of other states prove that such actions by the tax administration are, however, a good direction to build a consensus-based relationship with the taxpayer.

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