Pozycja organów podatkowych w postępowaniu podatkowym i kontrolnym – wybrane problemy
The Position of Tax Authority in Tax and Control Proceedings – Chosen Problems
Author(s): Krzysztof TesznerSubject(s): Law, Constitution, Jurisprudence
Published by: Wydawnictwo Diecezjalne »Adalbertinum«
Keywords: tax; control proceeding
Summary/Abstract: The tax system in Poland is based on self-calculation, so that’s a direct cause of prob-lems connected with the position of tax authorities in tax and control proceedings. The result of tax authorities fiscal activity, which is concentrated on controlling tax payers, is a violation of fundamental tax proceeding’s principles. The pro-fiscal policy of tax authority conducting tax proceedings can cause the infringement of tax payer’s rights. The author gives examples which involve a violation of main principles of tax proceed-ings. In his opinion, the tax authority often breaks such principles as these of confi-dence, objective truth, and the completeness hearing of evidence. He claims that this situation is caused by the lack of right balance between tax authority and tax payer.
Journal: Studia Ełckie
- Issue Year: 10/2008
- Issue No: 1
- Page Range: 299-309
- Page Count: 11
- Language: Polish