- Tytuł:
-
Ocena skutków regulacji zawartych w rządowym projekcie ustawy o Rzeczniku Praw Podatnika
Impact assessment of the Governmental Bill on the Ombudsman for Taxpayers - Autorzy:
- Kulicki, Jacek
- Powiązania:
- https://bibliotekanauki.pl/articles/2207001.pdf
- Data publikacji:
- 2019
- Wydawca:
- Kancelaria Sejmu. Biuro Analiz Sejmowych
- Tematy:
-
impact assessment
tax
taxpayer
bill
ombudsman - Opis:
- The creation of the Ombudsman for Taxpayers (OT) is supposed to cause an increase of the sense of security of taxpayers in their contacts with tax administration bodies, contribute to the change of official practice to a more citizen-friendly one and to the improvement of the quality of Polish tax law as well as to the unification of its application. In the opinion of the author, the institution of the OT cannot constitute an independent guarantee of protection of taxpayers’ rights. The Ombudsman can only be an institution supporting the activities of legislative and executive authorities in shaping tax obligations and executing tax law by tax authorities. In practice, the effectiveness of the OT will depend not only on its activity in carrying out statutory tasks, but also on its political and factual relations with the minister in charge of public finances and tax authorities.
- Źródło:
-
Zeszyty Prawnicze BAS; 2019, 4(64); 137-148
1896-9852
2082-064X - Pojawia się w:
- Zeszyty Prawnicze BAS
- Dostawca treści:
- Biblioteka Nauki
Artykuł