PL EN


2019 | 4(64) | 149–158
Article title

Ocena skutków prawnych regulacji zawartej w rządowym projekcie ustawy o Rzeczniku Praw Podatnika

Authors
Content
Title variants
EN
Impact assessment of the Governmental Bill on the Ombudsman for Taxpayers
Languages of publication
PL
Abstracts
EN
According to the author of the opinion, a solution alternative to establishing the institution of the Ombudsman for Taxpayers could be reforming the existing bodies and focusing their activities on protecting the rights of the taxpayer. However, the proposed solution provides a taxpayer with another instrument which might be used when the taxpayer considers that his/her rights are at stake. The Ombudsman for Taxpayers will be partially dependent on one of the tax authorities and therefore it may be difficult to achieve the objectives set by the sponsor of the bill. The author notes that the provision formulating the requirements concerning the professional experience of the candidate for the Taxpayer’s Ombudsman may raise doubts as to its interpretation.
Keywords
Year
Issue
Pages
149–158
Physical description
Contributors
  • Doktor nauk prawnych, ekspert ds. legislacji BAS, rafal.dubowski@sejm.gov.pl ORCID: https://orcid.org/0000-0001-7852-4275
References
  • 1. Malinowska-Misiąg E., Art. 11 ustawy o finansach publicznych [w:] Ustawa o finansach publicznych. Ustawa o odpowiedzialności za naruszenie dyscypliny finansów publicznych. Komentarz, red. W. Misiąg, Warszawa 2019.
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-04bae204-cdaa-4532-bd94-6a718fb73e3f
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.