Pomiar w kontroli zarządczej funkcjonującej w administracji podatkowej
Measurement in management control in tax administration

Summary/Abstract: Control management should ensure effective implementation of the objectives and tasks in accordance with the specified plan. The control system management through continuous monitoring, supervision and influence in all areas of business, should contribute to the management in an orderly manner, self-improvement and improvement of the effectiveness and efficiency of all its objectives and tasks. The purpose of this article is to present the essence and importance of management control in the functioning of tax administration, enabling using defined determinants, to measure the degree of achievement of the objectives and tasks of the public sector entity. An analysis of literature and of existing legislation was used for the purpose of the article.

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