Czynniki wywołujące nieefektywność egzekucji należności publicznoprawnych w Polsce
Factors Causing Inefficiency in the Execution of Public Monetary Obligations in Poland
Author(s): Przemysław OstojskiSubject(s): Public Finances
Published by: Wydawnictwo Naukowe Uniwersytetu Marii Curie-Sklodowskiej
Keywords: egzekucja administracyjna obowiązków pieniężnych; nieefektywność egzekucji administracyjnej; przygotowanie egzekucji administracyjnej; zasada mediatyzacji; zarzuty w sprawie prowadzonego postępowania;
Summary/Abstract: The article concerns factors that cause the failure of the administrative enforcement implementationto produce results expected by creditors in the form of recovery of enforced debts. The intention of thepaper was to analyze legal solutions in the Polish law in order to identify the root causes of inefficiency ofenforcement proceedings in administration. The article has a dogmatic character, hence the primary methodof research used was the legal analytical method. In addition, in a very limited extent, the sociologicalmethod was used in a supporting role. As a result of the analysis supported by sociological research, it isclear that the factors leading to low efficiency of administrative enforcement in Poland are structural in natureand concern spheres of both factual and legal powers and duties both of the creditor and the enforcementauthority. These factors relate to the inefficient system of preparing execution, as well as verification ofthe admissibility of administrative enforcement after the application of enforcement measures, includingsuspension of enforcement proceedings at this stage of the proceedings, and finally the limited scope ofaction – or even passivity of the enforcement authority in the application of enforcement measures.
Journal: Annales Universitatis Mariae Curie-Skłodowska, Sectio H Oeconomia
- Issue Year: L/2016
- Issue No: 1
- Page Range: 245-253
- Page Count: 9
- Language: Polish