National Revenue Administration – current organisational and financial problems

Autor:	Ireneusz Nowak
Jazyk:	polština
Rok vydání:	2020
Předmět:	tax administration (revenue administration) tax proceedings national revenue administration employee officer higher education Comparative law. International uniform law K520-5582 Political institutions and public administration (General) JF20-2112
Zdroj:	Prawo Budżetowe Państwa i Samorządu, Vol 8, Iss 2, Pp 37-65 (2020)
Druh dokumentu:	article
ISSN:	2300-9853 2353-7086
DOI:	10.12775/PBPS.2020.010
Popis:	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.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/c6dd7c34c5534aaba0f6e9914b09b94d Zobrazit plný text záznamu View record in DOAJ