NADZÓR NAD REALIZACJĄ ZADAŃ W ADMINISTRACJI SKARBOWEJ
SUPERVISION OVER THE EXECUTION OF TASKS IN TAX ADMINISTRATION

Summary/Abstract: Effectively conducted surveillance should protect the unit from the negative consequences of risk. It should also constitute an instrument to assist the achievement of the objectives of internal control, and thereby ensuring the effectiveness and efficiency of the unit. As a result of the checks carried out, the supervisory authority may take power actions of the supervised entities.. These actions are to ensure the elimination of shortcomings and deficiencies, as well as to contribute to compliance between the current and actual status. The article is to present and analyse supervision, its impact on the effectiveness and efficiency in units of tax administration. For the needs of the study the content of the literature and existing legal acts were used.

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