Proszę używać tego identyfikatora do cytowań lub wstaw link do tej pozycji:
http://hdl.handle.net/11320/15049
Tytuł: | Krytyczne uwagi o ustawowym modelu kontroli celno-skarbowej |
Inne tytuły: | Critical Remarks on the Statutory Model of Customs and Revenue Control |
Autorzy: | Gorgol, Andrzej |
Słowa kluczowe: | customs and revenue control revenue administration kontrola celno-skarbowa administracja skarbowa |
Data wydania: | 2023 |
Data dodania: | 15-cze-2023 |
Wydawca: | Faculty of Law, University of Białystok; Temida 2 |
Źródło: | Białostockie Studia Prawnicze, Vol. 28 nr 2, 2023, s. 37-53 |
Abstrakt: | The National Revenue Administration should be equipped with procedural instruments so that it can carry out public tasks within the statutory competence of its bodies in a rational, efficient and effective manner. The founding of this new organisational structure was coupled with significant changes to the separate procedures hitherto used by the customs, tax and revenue control administrations subordinate to the Minister of Finance. Customs and revenue control is a new legislative concept, the design of which is based on the fundamental premise of unifying control proceedings. The Act on the National Revenue Administration reflects the organisational and procedural effects of the 2017 reform. An analysis of its provisions makes it possible to determine what model of customs and revenue control has been implemented in Poland. The unification and codification of the rules governing this procedure were neither complete nor free of the flaws of the earlier regulations. Not only have the errors of customs control and revenue control not been eliminated, but also new, highly controversial shortcomings have emerged. This study aims to demonstrate the truth of the thesis that both the customs and fiscal control model and its regulation by statutory provisions contain questionable solutions. |
Afiliacja: | Uniwersytet Zielonogórski, Polska |
E-mail: | agorgol@gmail.com |
URI: | http://hdl.handle.net/11320/15049 |
DOI: | 10.15290/bsp.2023.28.02.03 |
ISSN: | 1689-7404 |
e-ISSN: | 2719–9452 |
metadata.dc.identifier.orcid: | 0000-0002-4313-4426 |
Typ Dokumentu: | Article |
metadata.dc.rights.uri: | https://creativecommons.org/licenses/by-nc-nd/4.0/ |
Właściciel praw: | © 2023 Andrzej Gorgol published by Sciendo. This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License. |
Występuje w kolekcji(ach): | Białostockie Studia Prawnicze, 2023, Vol. 28 nr 2 |
Pliki w tej pozycji:
Plik | Opis | Rozmiar | Format | |
---|---|---|---|---|
BSP_28_2_A_Gorgol_Krytyczne_uwagi_o_ustawowym_modelu_kontroli.pdf | 170,01 kB | Adobe PDF | Otwórz |
Pozycja ta dostępna jest na podstawie licencji Licencja Creative Commons CCL