Ocena skutków regulacji zawartych w rządowym projekcie ustawy o Rzeczniku Praw Podatnika

• Authors: Kulicki Jacek

Title variants

EN

Impact assessment of the Governmental Bill on the Ombudsman for Taxp

• Languages of publication: PL

Abstracts

EN

The creation of the Ombudsman for Taxpayers (OT) is supposed to cause an increase of the sense of security of taxpayers in their contacts with tax administration bodies, contribute to the change of official practice to a more citizen-friendly one and to the improvement of the quality of Polish tax law as well as to the unification of its application. In the opinion of the author, the institution of the OT cannot constitute an independent guarantee of protection of taxpayers’ rights. The Ombudsman can only be an institution supporting the activities of legislative and executive authorities in shaping tax obligations and executing tax law by tax authorities. In practice, the effectiveness of the OT will depend not only on its activity in carrying out statutory tasks, but also on its political and factual relations with the minister in charge of public finances and tax authorities.

Keywords

EN

impact assessment; tax; taxpayer; bill; ombudsman

• Publisher: Kancelaria Sejmu / Chancellery of the Sejm
• Journal: Zeszyty Prawnicze BAS
• Year: 2019
• Issue: 4(64)
• Pages: 137–148

Contributors

author

Kulicki Jacek

• Doktor nauk prawnych, ekspert ds. finansów publicznych BAS, [e-mail] ORCID: https://orcid.org/0000-0003-2631-6428

Identifiers

DOI

10.31268/ZPBAS.2019.69