Ocena funkcjonowania kontroli zarządczej w urzędach skarbowych na podstawie obowiązujących przepisów prawa, z uwzględnieniem wyników kontroli NIK
The Assessment of Management Control Functioning in Tax Offices

Summary/Abstract: Purpose – The article covers functions and tasks of the tax administration as well as its objectives and measures of fiscal activity, which implementation is subject to self-assessment. Methodology of research – An analysis covering the rightfulness of the legislative regulations aimed at achieving set objectives and referring to fiscal control results. Results – The stages and management control functionality implementation methods have been acquainted with. Moreover, information whether the system responsible for adequate, effective management control had worked as expected, has been obtained. Uniqueness/value – The estimation has been performed according to applicable law as well as based on the information of Supreme Audit Office concerning the results of the audit “The Adequacy And Efficiency Of Management Control System In Selected Entities Of Governmental Administration”, dated March 19th, 2015 (identification number 26/2015/P/14/011/KBF). The materials enclosed in the article allows one to better understand the manner of management control functioning in tax offices. What is more, it also allows to draw conclusions concerning the matter of fact in said range.

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