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Konsolidacja administracji podatkowej w świetle modelu niezespolonej administracji rządowej w Polsce

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Bielecki L.

Rocznik Administracji Publicznej

2016

vol. 2

Consolidation of Tax Administration in the Light of the Non-Uniform Model of Governmental Administration in PolandThe text concerns the organisation of tax administration consolidated into governmental administration in Poland. The analysis presented in the contribution leads to the conclusion that the head of the fiscal chamber has become a“superbody” in the field of taxation with extensive prerogatives and the employer of the head of the tax office, at the cost of the latter who merely resolves tax issues in the rst instance being, as if, abody within abody, i.e. the scal chamber. Such asituation is undesirable from the perspective of the principle of two-instance tax proceedings and the settled public administration model with the independence of public bodies its integral part.

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1 Rocznik Administracji Publicznej

1 Bielecki L.

1 2016

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Konsolidacja administracji podatkowej w świetle modelu niezespolonej administracji rządowej w Polsce