An officer employed as a revenue collector in the structure of the National Revenue Administration – critical remarks
This article is devoted to the institution of an officer employed as a revenue counsellor which is regulated in the Polish legal system since 1 March 2017 with the establishment of the National Revenue Administration. According to the Author, the introduction of the position of the officer employed...
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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2020-09-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
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| Online Access: | https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2020.019/27009 |
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| Summary: | This article is devoted to the institution of an officer employed as a revenue counsellor which is regulated in the Polish legal system since 1 March 2017 with the establishment of the National Revenue Administration. According to the Author, the introduction of the position of the officer employed as a revenue counsellor, who exercises the powers of the state tax authority (head of a revenue office, head of a customs and revenue office, and a director of a fiscal administration chamber) to resolve tax matters is unnecessary, as it only leads to a multiplication of cost-intensive and inefficient “clerical positions” in the structures of the administration of public levies. |
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| ISSN: | 2300-9853 2353-7086 |