Model administracji podatkowej w Polsce w latach 1934-1939 jako wzorzec budowy efektywnej administracji podatkowej
The Model of Tax Administration in Poland in Period 1934-1939 as a Pattern of Structure of Effective Tax Administration

Summary/Abstract: In 2009 the Polish tax administration celebrates the 90 anniversary of its origin. It is necessary, however, to underline that the voting of the act of taxation rules in 1934 was the start of the reform of the contemporary tax administration’s structure in organiza-tional and functional meaning. The aim of the article is to present solutions accepted in 1934-1939, because they can be a pattern in a difficult process of creating an optimal and effective model of the Polish tax administration.

• Details
• Contents