Braki kadrowe” w Krajowej Administracji Skarbowej – wybrane następstwa

Background: The study presents the negative human resources consequences of the quasi-reform of public law levies’ administration, consolidating the tax, fiscal and customs administration into the National Revenue Administration. The considerations undertaken were supported by the report of the Supr...

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Bibliographic Details
Published in:Studia prawno-ekonomiczne 2024 (130), p.47-81
Main Author: Nowak, Ireneusz
Format: Article
Language:Polish
Subjects:
Enforcement
Fiscal administration
Government agencies
Governmental reform
Human resources
Human Resources in Economy
Inspections
Labor shortages
Management
Public Administration
Public law
Reforms
Revenue
Shortages
Taxation
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Summary:Background: The study presents the negative human resources consequences of the quasi-reform of public law levies’ administration, consolidating the tax, fiscal and customs administration into the National Revenue Administration. The considerations undertaken were supported by the report of the Supreme Chamber of Control entitled “Correctness and effectiveness of control, tax and enforcement proceedings of the National Fiscal Administration authorities for 2020–2022”, together with a polemic on the corrective solutions indicated therein, implemented by the Minister of Finance in the area of the National Revenue Administration. Research purpose: The research objective seeks to establish why the ʽgovernmental reformʼ entitled the National Revenue Administration has not had positive consequences in the area of broadly defined public law tax resources.Methods: The publication uses a dogmatic-legal method, a historical-legal method and an empirical-analytical method. Conclusions: In the authorʼs opinion, the consequence of the so-called ʽgovernmental reformʼ of the administration of public and state levies, consolidating the tax, fiscal and customs administration into the National Revenue Administration, has been the staff chaos that ʽdevastatedʼ the tax, fiscal and customs services in Poland, which led, among other things, to the protraction of ongoing tax and customs inspections along with tax proceedings.
ISSN:0081-6841
2450-8179
DOI:10.26485/SPE/2024/130/3