The National Revenue Administration should be equipped with procedural instruments so that it can carry out public tasks within the statutory competence of its bodies in a rational, efficient and effective manner. The founding of this new organisational structure was coupled with significant changes to the separate procedures hitherto used by the customs, tax and revenue control administrations subordinate to the Minister of Finance. Customs and revenue control is a new legislative concept, the design of which is based on the fundamental premise of unifying control proceedings. The Act on the National Revenue Administration reflects the organisational and procedural effects of the 2017 reform. An analysis of its provisions makes it possible to determine what model of customs and revenue control has been implemented in Poland. The unification and codification of the rules governing this procedure were neither complete nor free of the flaws of the earlier regulations. Not only have the errors of customs control and revenue control not been eliminated, but also new, highly controversial shortcomings have emerged. This study aims to demonstrate the truth of the thesis that both the customs and fiscal control model and its regulation by statutory provisions contain questionable solutions.

This paper aims to provide a critical analysis of the regulation of statutory principles of tax proceedings under a preliminary assumption that the values of Polish tax procedures shall reflect the general determination of the legal system. An attempt was made to demonstrate that the structuring of axiology of these procedures does not fully account for this constitutional requirement.

No abstract

No abstract

To induce a taxpayer to act in a manner consistent with the objectives of the tax policy of the state, it is necessary to apply appropriate tax instruments, which are measures for the implementation of the incentive function of agricultural tax. Th ese primarily include tax exemptions and reliefs. The subject of this study includes issues related to the use of tax instruments to stimulate the economic investments of agricultural taxpayers. The author’s research intention is to demonstrate the truthfulness of the thesis that the effectiveness of these incentives is not optimal and can be increased by eliminating legal measures not adapted to the needs of fiscal stimulation. To achieve this objective, it is necessary to determine in the first place what is characteristic of each preference aimed at increasing economic investment in the farm. On this basis, in the second place, further groups of stimuli may be distinguished following the analysis of their features, both common and separate. Thanks to this, the disadvantages of the legal provisions applicable to stimulation preferences in the strict and largo sense are presented in separate chapters of this study