The exclusion of local tax authorities and their employee – de lege lata and de lege ferenda remarks
DOI:
https://doi.org/10.12775/PBPS.2015.013Keywords
tax authorities, exclusion of tax authorities, exclusion employee of a tax authorities, self-government board of appealAbstract
This article aims to analyse legal regulations concerning the exclusion of local tax authorities from the settlement of tax matters and their employees from participating in tax proceedings, to assess existing solutions and to propose changes in law. The analysis of legal regulations has led the author to the conclusion that the application of the provisions concerning the exclusion of local government taxes and their employees are related to numerous problems, including these regulations do not apply in all those situations where there is a risk of lack of impartiality of the tax authorities or its employees. In the author's opinion analysis of legal regulation led to the conclusion that legislator do not take into account the specificity of local tax authorities. The study proposes the conversion of legislative provisions relating to the exclusion of tax authorities and their employees, which resulted in increased activity will guarantee a fair tax administration.References
Adamiak B., Borkowski J., Mastalski R., Zubrzycki J., Ordynacja podatkowa. Komentarz, Unimex, Wrocław 2004.
Babiarz S., Dauter B., Gruszczyński B., Hauser R., Kabat A., Niezgódka-Medek M., Ordynacja podatkowa. Komentarz, Lexis Nexis, Warszawa 2007.
Brzezicki T., Morawski W., Gmina jako podatnik podatku od nieruchomości, „Przegląd Podatków Lokalnych i Finansów Samorządowych” 2010, nr 10, s. 9–12.
Brzeziński B., Kalinowski M., Olesińska A., Masternak M., Orłowski J., Ordynacja podatkowa. Komentarz. Tom II, TNOiK, Toruń 2007.
Dzwonkowski H., Zgierski Z., Procedury podatkowe, Difin, Warszawa 2006.
Kosikowski C. (red.), Etel L. (red.), Dowgier R., Pietrasz P., Presnarowicz S., Ordynacja podatkowa. Komentarz, Dom Wydawniczy ABC. Wolters Kluwer Polska, Warszawa 2006.
Downloads
Published
How to Cite
Issue
Section
Stats
Number of views and downloads: 842
Number of citations: 0