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1
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Udaremnianie lub utrudnianie czynności kontrolnych – uwarunkowania prawne i praktyka

100%
Lipowski P.
Kontrola Państwowa
|
2019
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vol. 64
|
issue 4 (387)
16-26
EN
The article attempts to discuss the issue of preventing or hampering audit proceedings on the basis of the binding legal regulations related to the functioning of the Supreme Audit Office of Poland. In his article, the author presents the most important legal regulations in the area. Since the judicature and literature in the field are rather modest, the author adds his own comments to the regulations quoted.
2
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Przygotowanie i przeprowadzanie kontroli doraźnych przez Najwyzszą Izbę Kontroli – działalność kontrolna Izby

88%
Jarzęcka-Siwik E., Proksa M.
Kontrola Państwowa
|
2016
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vol. 61
|
issue 5 (370)
31-45
EN
The audit activity of the Supreme Audit Office is primarily its planned activity. This is set forth in Article 6 (2) of the Act of 23rd December 1994 on the Supreme Audit Office. The legislator left some freedom to NIK with regard to setting the area of its audit activity, providing for a possibility to conduct ad hoc audits. Decisions on performing ad hoc audits are taken in accordance with the principles set by the director of the competent organisational unit of NIK, upon consent of the authorised member of the NIK management, i.e. the President of NIK or the authorised Vice-President. Such a model is aimed at preventing the excessive application of audit activities due to external pressure. And it is necessary because NIK’s independence and objectivity must be ensured, especially when an initiative to conduct an audit comes from the outside.
3
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Administrative and legal obligations of the auditee in connection with the performance of an audit task in local government units

88%
Romaniuk P.
Cybersecurity and Law
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2022
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vol. 7
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issue 1
191-200
EN
This article concerns internal auditing, which is an active tool supporting the head of the unit of the public finance sector in fulfilling their duties. In connection with the implementation of assurance tasks, there are legal obligations of the auditee to cooperate with the internal auditor, necessary for the proper course of such activities. Transfer of information about the planned implementation of the assurance task begins the process of preparation by the audited unit of all documentation and transmission of various information, closely related to the task in question.
4
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Czy należy likwidować kontrolę podatkową?

63%
Modzelewski W.
Doradztwo Podatkowe Biuletyn Instytutu Studiów Podatkowych
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2023
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vol. 12(328)
45-49
EN
The officially announced intention to eliminate tax controls or audits carried out under the General Tax Regulations Act raises principled objections since such controls/audits may be of paramount importance for essential increase of the Polish tax system’s fiscal efficiency. The primary goal behind such controls/audits ought to be to encourage taxpayers to voluntarily correct (amend) their tax returns, submit overdue tax returns and pay the related tax arrears (plus interest thereon accrued). Tax proceedings cannot possibly replace such actions, let alone the impossibility of increasing their number. The article suggests certain essential alterations to the legal environment in respect of the status of tax controls/audits, highlighted role of tax inspection report, and extension of powers of the controlled/audited entity which is to voluntarily correct its tax returns (if so needed) or submit its overdue returns. Major arguments of the administrative judicature related to tax inspection report are moreover quoted.
PL
Oficjalna zapowiedź likwidacji kontroli podatkowych wykonywanych na podstawie przepisów ustawy z dnia 29 sierpnia 1997 r. – Ordynacja podatkowa budzi zasadnicze zastrzeżenia. Kontrole te mogą bowiem mieć decydujące znaczenie dla istotnego zwiększenia efektywności fiskalnej systemu podatkowego. Ich najważniejszym celem jest i powinno być zachęcenie podatników i płatników do dobrowolnych korekt i składania zaległych deklaracji podatkowych oraz zapłacenia wynikających stąd zaległości podatkowych wraz z odsetkami. Działań tych nie mogą zastąpić postępowania podatkowe, zwłaszcza że obiektywnie nie da się zwiększyć ich liczby. W artykule zaproponowano istotne zmiany w stanie prawnym dotyczące statusu kontroli podatkowej, podniesienia roli protokołu kontroli podatkowej oraz rozszerzenia uprawnień podmiotu kontrolowanego, który dobrowolnie skoryguje lub złoży zaległe deklaracje podatkowe. Przedstawiono również ważniejsze tezy judykatury sądowo-administracyjnej odnoszącej się do protokołu kontroli podatkowej.
5
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Organisation and regulation of audit activities in Ukraine

51%
Rudnitskiy V., Zych E.
Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie
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2011
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issue 1(17)
215-221
EN
The paper discusses problems of organisation and regulation of auditing in the world, and solutions to the questions of organisation and regulation of audit activities in Ukraine. In addition, it deals with current problems in functioning of external audit.
UK
В статье рассматриваются проблемы организации и регулирования аудиторской деятельности в мире. Раскрыты вопросы особенностей организации и регулирования аудиторской деятельности в Украине. Кроме того, затронуты современные проблемы функционирования внешнего аудита.
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