Konsolidacja administracji podatkowej w świetle modelu niezespolonej administracji rządowej w Polsce
Consolidation of Tax Administration in the Light of the Non-Uniform Model of Governmental Administration in Poland

Summary/Abstract: The text concerns the organisation of tax administration consolidated into governmental administration in Poland. The analysis presented in the contribution leads to the conclusion that the head of the fiscal chamber has become a “superbody” in the field of taxation with extensive prerogatives and the employer of the head of the tax office, at the cost of the latter who merely resolves tax issues in the first instance being, as if, a body within a body, i.e. the fiscal chamber. Such a situation is undesirable from the perspective of the principle of two-instance tax proceedings and the settled public administration model with the independence of public bodies its integral part.

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