Bariery rozwoju przedsiębiorczości w Polsce w aspekcie czynności kontrolnych realizowanych przez organy kontroli skarbowej
Barriers to the Development of Entrepreneurship in Poland as a Consequence of Tax Audits

Summary/Abstract: The article deals with an important problem of an institutional barrier for entrepreneurial development in Poland. The authors define this as the relationship between entrepreneurs and the Tax Audit Office. A detailed analysis of issues, which in the authors’ opinion, restrict entrepreneurial development was conducted. The scope of the impact of a tax audit carried out within audit proceedings is described. The Tax Audit Act, The Freedom of Economic Activity Act and The Tax Ordinance Act define the rights and obligations of the entities subject to an audit and those conducting the audit. The authors analyse the resulting structure of these rights and obligations and emphasise the high degree of complexity of intertwining regulations governing the audit procedure. They infer that such complexities may inhibit the entry new entrepreneurs into the market. Considerations of this issue lead to the conclusion which calls for the general simplification of the audit procedure and in particular the body of legal regulations which are the main guideline for the entrepreneurs.

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