Doubts about an institution of the Taxpayer’s Rights Ombudsman

Abstract

A public advocate (also called “an ombudsman”) is a term derived from the Swedish language, which defines it as an independent official to whom one can appeal after exhausting legal remedies. According to the draft of law, the public advocate’s primary role will be helping citizens in tax issues. This institution will be territorially decentralized, namely the office will be located in each of the sixteen tax chambers in Poland, the headquarters will be located in Warsaw. Taxpayers will have an access to the Ombudsman throughout the country, not only in the capital. The Taxpayer’s Ombudsman will have to have 10 years of practice of applying the law and his deputies – 5 years of the practical experience. The first part of the article will deal with the scope of the duties assigned to the Tax Ombudsman. The interventionist function will be discussed: participation in ongoing proceedings, as well as a possibility of lodging appeals and complaints to the court. The Taxpayer’s Ombudsman will also be able to conduct the mediation procedure envisaged in the tax code. The second part of the article will take an attempt to give an answer to the following question: whether and how the Taxpayer’s Ombudsman will support the entrepreneurs and the professional self-governments? Will it be a neutral institution? It is assumed that the Taxpayer’s Rights Ombudsman will be appointed by the Prime Minister for a 6-year term and designated by the minister responsible for the public finance – presuming that it will be difficult for the Ombudsman to maintain impartiality. In, the end, data will be presented – how much creation and maintaining of this institution will cost. The article was prepared on the basis of Taxpayers’ Ombudsman draft act No UD421 and official publications of the Ministry of Finance.