- Tytuł:
- Dimensions of the function of information provision of tax authorities in management of public levies
- Autorzy:
- Raczkowski, K.
- Powiązania:
- https://bibliotekanauki.pl/articles/398990.pdf
- Data publikacji:
- 2015
- Wydawca:
- Politechnika Białostocka. Oficyna Wydawnicza Politechniki Białostockiej
- Tematy:
-
management of public levies
function of information provision
tax authorities
tax consulting
control
zarządzanie podatkami publicznymi
przekazywanie informacji
urząd podatkowy
doradztwo podatkowe
kontrola - Opis:
- The objective of this paper is to define the dimensions of the function of information provision of tax authorities in public levies management. Accomplishment of the objective is based on the example of Poland, however the outcome may be applied intersubjectively in various models of tax administration all over the world. Critical review of the relevant literature has been employed as a methodological basis in combination with gradual concretization and comparative analysis as part of making inferences. It has also been assumed that the function of information provision of tax authorities is composed of an internal part as well as an external one, which is being developed on the level: tax authorities – tax management bodies. Therefore, a research hypothesis has been put forward stating that the function of information provision of tax authorities is heavily deformed, carried out selectively, and with no reflection on performance. The obtained research results testify to that and allow to indicate that the dimensions of this function overlap and not always co-contribute to subsidiarity in meeting tax obligations and simultaneously state interventionism marked by penalization of criminal offences. An undoubted theoretical contribution is a proposition of the dimensions of the function of information provision of tax authorities, enriched with possibilities for different management of intellectual capital as well as execution of the law on public levies. The results of this study may be of use to broadly defined tax administration, students, and researchers studying socioeconomic processes.
- Źródło:
-
Ekonomia i Zarządzanie; 2015, 7, 2; 63-70
2080-9646 - Pojawia się w:
- Ekonomia i Zarządzanie
- Dostawca treści:
- Biblioteka Nauki
Artykuł