Pozycja organów podatkowych w postępowaniu podatkowym i kontrolnym – wybrane problemy
The Position of Tax Authority in Tax and Control Proceedings – Chosen Problems

Summary/Abstract: The tax system in Poland is based on self-calculation, so that’s a direct cause of prob-lems connected with the position of tax authorities in tax and control proceedings. The result of tax authorities fiscal activity, which is concentrated on controlling tax payers, is a violation of fundamental tax proceeding’s principles. The pro-fiscal policy of tax authority conducting tax proceedings can cause the infringement of tax payer’s rights. The author gives examples which involve a violation of main principles of tax proceed-ings. In his opinion, the tax authority often breaks such principles as these of confi-dence, objective truth, and the completeness hearing of evidence. He claims that this situation is caused by the lack of right balance between tax authority and tax payer.

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