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Tytuł: Protection of Rights of Taxpayers That Are Not Defined as Physical Persons in Poland
Autorzy: Woltanowski, Piotr
Kosińska, Róża
Czapska, Joanna
Słowa kluczowe: Ombudsman
Constitutional Tribunal
tax law
taxpayers’ rights
legal entities
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. 589-601
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: Taxpayers, who are not physical persons, mostly use an institution of the Ombudsman or they file a constitutional complaint to Constitutional Tribunal in Poland. Their professional preparation and greater financial strength result in ousting of physical persons – as entities without the satisfactory support of legal advisors – from competition in access to the protection of their rights by the Ombudsman. The problems rather originate from the unsatisfactory level of financing of Polish Ombudsman. Thus, the Ombudsman would avoid commissioning external expert’s report and legal opinions and instead would prefer to focus on applications, in which requesting entities provide such documents on their own. In case of the constitutional complaint, the basic difficulty is a lack of professionalism of (surely cheaper) legal counselors and lawyers who serve physical persons. Lately, some works have been initiated to establish a new institution to protect taxpayers’ rights – Ombudsman of Taxpayers’ Rights. This signalized change is expected to be rather quantitative than qualitative – a new organ is going to double functions of the classical ombudsman.
Afiliacja: Piotr Woltanowski - University of Bialystok
Nota biograficzna: Piotr Woltanowski - Board Member and General Secretary of Information and Organization Centre for the Research on the Public Finances and Tax Law in the Countries of Central and Eastern Europe, Department of Public Finances and Financial Law, Faculty of Law, University of Bialystok. He is the author of over 50 publications in the field of tax administration, human rights, health service finance and social security.
Róża Kosińska - Member of the Audit Committee of Information and Organization Centre for the Research on the Public Finances and Tax Law in the Countries of Central and Eastern Europe, Secretary of Drohiczyn Scientific Society. An experienced practitioner of economics, a long-standing employee of the tax apparatus, an external and internal risk analyst, author of many publications in the field of tax administration.
Joanna Czapska - Member of the Information and Organization Center for the Research on the Public Finances and Tax Law in the Countries of Central and Eastern Europe since 2017. Chief specialist at ARMA (Agency for Restructuring and Modernisation of Agriculture) since 2004.
E-mail: Piotr Woltanowski: piotrwoltanowski@gmail.com
Róża Kosińska: rozmark@wp.pl
Joanna Czapska: joanna.czapska@yandex.com
URI: http://hdl.handle.net/11320/6963
DOI: 10.15290/oolscprepi.2018.43
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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