National Revenue Administration – current organisational and financial problems
The article is devoted to current problems related to the functioning of the National Tax Administration, at the same time relating to the ratio legis of that institution, but also regarding the education of its employees and officers of the Customs and Revenue Service. The Author of the article for...
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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2020-06-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
| Subjects: | |
| Online Access: | https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2020.010/26052 |
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| _version_ | 1846098373534285824 |
|---|---|
| author | Ireneusz Nowak |
| author_facet | Ireneusz Nowak |
| author_sort | Ireneusz Nowak |
| collection | DOAJ |
| description | The article is devoted to current problems related to the functioning of the National Tax Administration, at the same time relating to the ratio legis of that institution, but also regarding the education of its employees and officers of the Customs and Revenue Service. The Author of the article formulated in this respect both de lege lata and de lege ferenda postulates, using for this purpose, among others empirical material derived from information obtained from the Minister of Finance, the Head of the National Revenue Administration, the Director of the Bureau of the Domestic Fiscal Information, Directors of a Fiscal Administration Chambers, but also from parliamentary interpellations. |
| format | Article |
| id | doaj-art-c6dd7c34c5534aaba0f6e9914b09b94d |
| institution | Kabale University |
| issn | 2300-9853 2353-7086 |
| language | English |
| publishDate | 2020-06-01 |
| publisher | Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika |
| record_format | Article |
| series | Prawo Budżetowe Państwa i Samorządu |
| spelling | doaj-art-c6dd7c34c5534aaba0f6e9914b09b94d2025-01-02T01:01:41ZengWydawnictwo Naukowe Uniwersytetu Mikołaja KopernikaPrawo Budżetowe Państwa i Samorządu2300-98532353-70862020-06-0182376510.12775/PBPS.2020.010National Revenue Administration – current organisational and financial problemsIreneusz Nowak0https://orcid.org/0000-0002-7997-6887University of Łódź, PolandThe article is devoted to current problems related to the functioning of the National Tax Administration, at the same time relating to the ratio legis of that institution, but also regarding the education of its employees and officers of the Customs and Revenue Service. The Author of the article formulated in this respect both de lege lata and de lege ferenda postulates, using for this purpose, among others empirical material derived from information obtained from the Minister of Finance, the Head of the National Revenue Administration, the Director of the Bureau of the Domestic Fiscal Information, Directors of a Fiscal Administration Chambers, but also from parliamentary interpellations.https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2020.010/26052tax administration (revenue administration)tax proceedingsnational revenue administrationemployeeofficerhigher education |
| spellingShingle | Ireneusz Nowak National Revenue Administration – current organisational and financial problems Prawo Budżetowe Państwa i Samorządu tax administration (revenue administration) tax proceedings national revenue administration employee officer higher education |
| title | National Revenue Administration – current organisational and financial problems |
| title_full | National Revenue Administration – current organisational and financial problems |
| title_fullStr | National Revenue Administration – current organisational and financial problems |
| title_full_unstemmed | National Revenue Administration – current organisational and financial problems |
| title_short | National Revenue Administration – current organisational and financial problems |
| title_sort | national revenue administration current organisational and financial problems |
| topic | tax administration (revenue administration) tax proceedings national revenue administration employee officer higher education |
| url | https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2020.010/26052 |
| work_keys_str_mv | AT ireneusznowak nationalrevenueadministrationcurrentorganisationalandfinancialproblems |