Komórki wierzycielskie w urzędach skarbowych a poprawa skuteczności poboru podatków
Debt units in tax offices and improvement of the efficiency of tax collection

Summary/Abstract: Low efficiency of tax administration is observed not only in the country, but also abroad. On the 29th of May, the European Commission published the European Union’s Council Recommendations in which it states that the functioning of the Polish public administration system is below the EU’s average. It seems that the problem is not acknowledged only by the Minister of Finance. An example of such behaviour is the decision of the Minster of Finance made in a response to the Recommendations, which was limited only to changes of the organisational structure of tax offices and tax chambers which required appointment of new divisions and debts units. Increasing the efficiency of tax administration is a pressing need. However, it can be achieved not by changes proposed by the Minister of Finance, but mainly by changing the regulations concerning tax collection and competences of officers and liquidation of duplication of competences of tax authorities. In addition, the taxation system should be simplified, as the efficiency of tax administration is directly proportional to the simplicity and stability of regulations of the taxation law

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