Kontrola skarbowa w systemie finansów publicznych – diagnoza, terapia
Tax Audit in the Public Finance System – Diagnosis, Therapy

Summary/Abstract: The aim of this publication is to present the activities of tax fiscal control with reference to the budget revenues. The study will use the figures for the period from 2010 till 2015 taken from the reports of the fiscal control and the reports on implementation of the state budget developed and published by the Ministry of Finance. In addition, author will present his own observations and conclusions based on the author’s many years of work experience in the office of fiscal control. Moreover, there will be indicated the main principles of the reform of the tax administration and the tax on the basis of a government bill on the establishment of the National Fiscal Administration consolidating the current operating structure. The author presents the main assumptions of this law and will discuss the new authorities and their competences. At the end, he will attempt to make a synthetic indication of the factors that can heal public finances through the prism of fiscal control actions.

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