Krajowa administracja skarbowa – nowa i lepsza jakość administracji podatkowej?
National Tax Administration ‑ new and better quality tax administration?
Subject(s): Economic policy
Published by: Wydawnictwo Naukowe Akademii im. Jakuba z Paradyża
Keywords: tax administration
Summary/Abstract: The present publication is orientated towards familiarising the current law situation with regard to the most important competencies and tasks of the new fiscal apparatus – the National Tax Administration which came into existence on 1st March 2017. Central issues were discussed there dealing with the range of the tax authorities’, the custom authorities’ and the tax auditors’ existing competencies combined with some new tasks charged by the legislator for the new authorities of the National Tax Administration. Although the law changes, that have been made on the basis of a general consideration, head towards the elimination of the negative phenomena in the field of tax law, they are significantly entering into area of the obliged entities’ rights and freedoms. The author indicates that, on the basis of the new regulation, some actions of the established National Tax Administration authorities may violate the fundamental procedural rights of taxpayers.
- Issue Year: 1/2017
- Issue No: 3
- Page Range: 32-48
- Page Count: 17
- Language: Polish