REPOZYTORIUM UNIWERSYTETU
W BIAŁYMSTOKU
UwB

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Tytuł: The National Fiscal Administration – Challenges and Expectations
Autorzy: Teszner, Krzysztof
Słowa kluczowe: Tax administration
tax bodies
tax due
public interest
Data wydania: 2018
Data dodania: 27-wrz-2018
Wydawca: Temida 2
Źródło: Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), ed. Ewa Lotko, Urszula K. Zawadzka-Pąk, Michal Radvan, Bialystok-Vilnius 2018, s. 563-577
Konferencja: XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest", Vilnius 21-22 September 2017
Abstrakt: The organizational and legal solutions introduced in Poland in 2017, aimed at improving state revenue collection, resulted in establishing the National Fiscal Administration. The adopted solutions have introduced a change in the functioning of the tax administration and a strengthening of its supervision. In the procedural dimension, the administration has been equipped with new tools of control of liable entities. A challenge faced by the National Fiscal Administration is an improved collection of revenue and duties through the introduction of effective audits, prosecution of the tax crime, and undertaking police actions. The expectations that honest taxpayers direct at the administration are a friendly approach to taxpaying entities and assistance and support in their fulfillment of tax obligations. In the Author’s opinion, the adopted solutions introduce unequal treatment of liable entities. The assistance and support tool offered to them fails to mitigate the newly-introduced repressive legal instruments. Doubtlessly, when introducing legal solutions in the public interest, the individual interest of taxpayers and entrepreneurs should be taken into consideration to a greater extent.
Afiliacja: University of Bialystok
Nota biograficzna: Assistant professor at Department of Administrative Law, Faculty of Law, University of Bialystok, Poland; The Author specializes in tax law and administrative law. He is the author of 2 books, and the coauthor of 4 books. He has published more than 120 articles and conference papers. He is a member of Information and Organization Centre for the Research on the Public Finances and Tax Law in the Countries of Central and Eastern Europe.
E-mail: k.teszner@uwb.edu.pl
URI: http://hdl.handle.net/11320/6961
DOI: 10.15290/oolscprepi.2018.41
ISBN: 978–83–65696–08–3
Typ Dokumentu: Book chapter
Występuje w kolekcji(ach):Książki / Rozdziały (Temida2)
Materiały konferencyjne (WP)
XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest" 21-22 September 2017

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