The National Fiscal Administration – Challenges and Expectations

Abstract

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.