Komisje skarbowe jako organy kontroli – Kiedy powstała kontrola państwowa w Polsce?

• Authors: Piotr Pilarczyk

Title variants

EN

Tax Commissions as Audit Bodies – When Was State Auditing Established in Poland?

• Languages of publication: PL

Abstracts

EN

It is commonly acknowledged that in the period of the gentry Poland state audit bodies did not exist. In Poland, the origins of its organised form date back to the decree of 1808 by Frederick Augustus that established the Chief Office of Accounts in the Duchy of Warsaw. That is why we have recently celebrated the 200th anniversary of the existence of state auditing in our country. However, if we take a closer look at the history, doubts arise as for the correctness of this landmark. Did state auditing not really exist before that?

Keywords

EN

state audit; 18th century Poland; decree of 1808; Chief Office of Accounts; tax commissions

• Publisher: Najwyższa Izba Kontroli
• Journal: Kontrola Państwowa
• Year: 2016
• Volume: 61
• Issue: 2 (367)
• Pages: 162-179

Dates

published

2016-04

Contributors

author

Piotr Pilarczyk

• Uniwersytet Adama Mickiewicza

Identifiers

ISSN

0452-5027