Asesorzy Krajowej Administracji Skarbowej „w półmroku tajemniczości”
National Revenue Administration assessors “in the twilight of secrecy”

Summary/Abstract: The paper presents widely understood aspects related to assessors of the National Revenue Administration, inter alia, in the area of the number of KAS assessors, their recruitment and intake, training or salaries/allowances/rewards. The purpose of the study is to prove the thesis that the introduction of assessors of the National Revenue Administration to the organisational structure of the public levy in the present “formula” does not affect the operation of this institution positively. The publication positively verifies the thesis that the institution of assessors of the National Revenue Administration does not contribute to the improvement of the functioning of tax/tax administration bodies and raises numerous doubts of a legal and organisational nature. This was also unequivocally confirmed by the results of empirical research conducted based on information obtained from the Minister of Finance, the Head of the National Revenue Administration, the Director of the National Fiscal Information, the Director of the National Fiscal School and directors of fiscal administration chambers. Furthermore, it has been shown that, as a rule, the tax administration authorities misinterpret the legal regulations under the Access to Public Information Act.

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