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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| _version_ | 1846093610622124032 |
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| author | Ireneusz Nowak |
| author_facet | Ireneusz Nowak |
| author_sort | Ireneusz Nowak |
| collection | DOAJ |
| description | 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. |
| format | Article |
| id | doaj-art-ec5b7936e80b42a4a25a8272e7d42d4b |
| institution | Kabale University |
| issn | 2300-9853 2353-7086 |
| language | English |
| publishDate | 2020-09-01 |
| publisher | Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika |
| record_format | Article |
| series | Prawo Budżetowe Państwa i Samorządu |
| spelling | doaj-art-ec5b7936e80b42a4a25a8272e7d42d4b2025-01-02T16:57:10ZengWydawnictwo Naukowe Uniwersytetu Mikołaja KopernikaPrawo Budżetowe Państwa i Samorządu2300-98532353-70862020-09-01838911310.12775/PBPS.2020.019An officer employed as a revenue collector in the structure of the National Revenue Administration – critical remarksIreneusz Nowak0https://orcid.org/0000-0002-7997-6887University of Łódź, PolandThis 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.https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2020.019/27009an officer employed as a revenue counsellornational revenue administrationtax (fiscal) authorityofficercourtesy allowancedecision-making allowance |
| spellingShingle | Ireneusz Nowak An officer employed as a revenue collector in the structure of the National Revenue Administration – critical remarks Prawo Budżetowe Państwa i Samorządu an officer employed as a revenue counsellor national revenue administration tax (fiscal) authority officer courtesy allowance decision-making allowance |
| title | An officer employed as a revenue collector in the structure of the National Revenue Administration – critical remarks |
| title_full | An officer employed as a revenue collector in the structure of the National Revenue Administration – critical remarks |
| title_fullStr | An officer employed as a revenue collector in the structure of the National Revenue Administration – critical remarks |
| title_full_unstemmed | An officer employed as a revenue collector in the structure of the National Revenue Administration – critical remarks |
| title_short | An officer employed as a revenue collector in the structure of the National Revenue Administration – critical remarks |
| title_sort | officer employed as a revenue collector in the structure of the national revenue administration critical remarks |
| topic | an officer employed as a revenue counsellor national revenue administration tax (fiscal) authority officer courtesy allowance decision-making allowance |
| url | https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2020.019/27009 |
| work_keys_str_mv | AT ireneusznowak anofficeremployedasarevenuecollectorinthestructureofthenationalrevenueadministrationcriticalremarks AT ireneusznowak officeremployedasarevenuecollectorinthestructureofthenationalrevenueadministrationcriticalremarks |