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Kierunki rozwoju polskiej administracji skarbowej w świetle realizacji zasad strategii relacji z podatnikami

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Klonowska A.
Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie
|
2011
|
issue 862
53-64
EN
Upon joining the European Union, Poland adopted all rights and obligations resulting from membership known as acquis communautaire – including the commitment to strive to hit a medium-term financial target. Accomplishing this goal will require tax offices to operate efficiently and effectively collect public dues. To meet these requirements, tax offices in Poland must undergo radical improvement. The aim of the article is to lay out the kinds of changes that will need to be made to the Polish tax administration system and attempt to assess them. Examining the fundamental relations between the state and economic entities, the article includes an analysis of existing tax relations, the relations between tax payers and tax officers, and the areas which shall require improvement. It also presents an assessment of action taken to date by the tax administration to improve operations.
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