Efektywność służb podatkowych w okresie ich reformowania – wybrane zagadnienia
Efficiency in Reforms of the Tax Services – Selected Issues

Summary/Abstract: A comprehensive reform of the tax administration must take into account the need for stability of the solutions. It determines the further reasonable efficiency of the system and a partial consolidation reform may serve as the negative example in Poland. Introduced changes should not be allowed to be abandoned, as it was at the first attempt to introduce KAS. Reformers must also bear in mind the need to respect the rights of the taxpayer and legal regulations that are superior to acts. The proper preparation of substantive staff is the key issue to be ensured for the efficiency of tax services. It ought to be supported by appropriate policy and personnel motivation. The verification of personnel should be considered for further training and improvement of the service. Long-term effects of the National School of Treasury’s actions can turn to be invaluable in this matter.

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