Ocena skutków prawnych regulacji zawartej w rządowym projekcie ustawy o Rzeczniku Praw Podatnika

According to the author of the opinion, a solution alternative to establishing the institution of the Ombudsman for Taxpayers could be reforming the existing bodies and focusing their activities on protecting the rights of the taxpayer. However, the proposed solution provides a taxpayer with another instrument which might be used when the taxpayer considers that his/her rights are at stake. The Ombudsman for Taxpayers will be partially dependent on one of the tax authorities and therefore it may be difficult to achieve the objectives set by the sponsor of the bill. The author notes that the provision formulating the requirements concerning the professional experience of the candidate for the Taxpayer’s Ombudsman may raise doubts as to its interpretation.