PL EN


2015 | 60 | 1 (360) | 116-131
Article title

Egzekucja należności z tytułu składek na ubezpieczenia społeczne – współpraca ZUS i urzędów skarbowych

Authors
Content
Title variants
EN
Collection of Social Insurance Liabilities – Cooperation with the Social Insurance Institution and Tax Offices
Languages of publication
PL
Abstracts
EN
NIK has evaluated the activities of the Social Insurance Institution (ZUS) and tax offices with regard to collecting social insurance liabilities (and liabilities related to the Labour Fund, the Fund for Employees’ Guaranteed Benefits, the Fund for Bridge Pensions and health insurance). The audit was conducted at the central office of the ZUS, at 16 branches of the ZUS and at 16 tax offices. The audit covered the years 2012-2013, and additionally comparative data were collected from the years 2010-2011. NIK has observed that in the audited period the Social Insurance Institution did not have instruments that would allow for a reliable current analysis of collection related activities, both at local branches and at the central office. The main obstacle was the low functionality of the information technology tools used.
Year
Volume
60
Issue
Pages
116-131
Physical description
Dates
published
2015-02
Contributors
author
References
Document Type
Publication order reference
Identifiers
ISSN
0452-5027
YADDA identifier
bwmeta1.element.desklight-00e9f804-cf90-481c-956d-4ee08e06f2f8
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