The National Revenue Administration – critical remarks regarding the 'standards' of lawmaking of this institution, as well as its personnel and payroll policy

Autor:	Ireneusz Nowak
Jazyk:	polština
Rok vydání:	2021
Předmět:	the national revenue administration an employee an officer a salary an emolument a policy Comparative law. International uniform law K520-5582 Political institutions and public administration (General) JF20-2112
Zdroj:	Prawo Budżetowe Państwa i Samorządu, Vol 9, Iss 2, Pp 41-66 (2021)
Druh dokumentu:	article
ISSN:	2300-9853 2353-7086
DOI:	10.12775/PBPS.2021.008
Popis:	The subject of consideration and analysis in the article is, among others, an assessment of a legislative process related to the creation of the National Revenue Administration, and a subsequent pragmatics relating to its HR and payroll policy. Studies have shown that a reform of the government administration of public levies in the field of the so-called consolidation of the tax administration, customs service and fiscal control has not been adequately prepared. In this respect, the Author identified main shortcomings of that reform, supporting his views with empirical material.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/191b7a3bb84f433686e721cb1c467063 Zobrazit plný text záznamu View record in DOAJ