- Tytuł:
-
Kontrola podatkowa elementem prawnego systemu kontroli – wykonywanie funkcji kontrolnej w państwie przez uprawnione podmioty
Tax Auditing as an Element of the Legal Audit System – Audit Function in the State - Autorzy:
- Jarzęcka-Siwik, Elżbieta
- Powiązania:
- https://bibliotekanauki.pl/articles/416982.pdf
- Data publikacji:
- 2015-12
- Wydawca:
- Najwyższa Izba Kontroli
- Tematy:
-
Tax auditing
public administration bodies
legal audit system - Opis:
- Tax auditing is regulated in an act and has a clearly defined objective. It is governed by general principles of a democratic state of law. In the act, the rights and duties of the parties are set forth, as well as the respective proceedings. According to the regulations, its function is to verify and evaluate activities of public administration bodies. Therefore, it constitutes an element of the state’s legal audit system. The scope of tax auditing comprises a significant area of the activities of vital importance to the state’s functioning. Due to its homogenous subject matter, and the legal consequences that implementation of audit results may have, it can be stated that it is one of the main pillars of the system.
- Źródło:
-
Kontrola Państwowa; 2015, 60, 6 (365); 54-77
0452-5027 - Pojawia się w:
- Kontrola Państwowa
- Dostawca treści:
- Biblioteka Nauki
Artykuł