Directions of Fiscal Control Reform and its Influence of Tax Payer’s Situation Cover Image

Kierunki reformy kontroli skarbowej i ich wpływ na sytuację podatnika
Directions of Fiscal Control Reform and its Influence of Tax Payer’s Situation

Author(s): Lucyna Kinecka
Subject(s): Law, Constitution, Jurisprudence, Public Administration, Public Law, Fiscal Politics / Budgeting
Published by: Oficyna Wydawnicza KA AFM
Keywords: fiscal control, tax; lawmaking;

Summary/Abstract: The article shows a few changes in the fiscal control. Rules of settlements in taxpayer’s favor by the new customs and fiscal inspection bodies have been evaluated. The influence of quality and accuracy of created regulations on taxpayers’ situation in relation to interference regulations has also been noted.

  • Issue Year: 25/2019
  • Issue No: 2
  • Page Range: 111-122
  • Page Count: 12
  • Language: Polish