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PL EN


2003 | 163 |

Article title

Kierunki zmian ustawy o kontroli skarbowej

Content

Title variants

PL
Directions of Change of Laws about Financial Inspection

Languages of publication

Abstracts

EN
Monitoring finance act was amended many times. However the most important and the farreaching changes were included in the amendment dated 7.11.96. It resulted in change of scope and aim of finance audit, the broadening of auditors’ competencies and other people connected with audit tasks. The regulations of amended act lead to the connection of finance audit with other specialized state authorities. Finance audit authorities gained as well the possibility of getting information being banking secret and information about taxpayers thanks to the access to finance intelligence. Further numerous changes of this law were introduced by passing other bills, which were closely or in a certain extent connected with finance audit aims. Originally the act was premature legislative product, which not only didn’t fulfil legislative organs’ requirements but also didn’t take its roots positively in the practice of financial transactions. The changes made in the act during last years, didn’t improve its quality and were the subject of the criticism from the side of scientific, political and economic lobbies.

Keywords

Year

Volume

163

Physical description

Dates

published
2003

References

Document Type

Publication order reference

Identifiers

URI
http://hdl.handle.net/11089/6743

YADDA identifier

bwmeta1.element.hdl_11089_6743
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