Efektywna administracja podatkowa w Polsce w okresie kryzysu finansowego

Abstract

Tax administration fulfils an important role in individual countries by moderating the results of financial crisis. The main condition of correct and effective realization of tasks imposed on administration, particularly in range of conscription of budgetary revenue, is an organizational optimization of functional tax administration. A world crisis should be an inspiration to work on the introduction of an optimal and effective model of tax administration in Poland in a short time. The main assumptions of advisable, complex reforms in Polish tax administration which will contribute to its better functioning have been indicated in this publication.