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1

The customs and tax service and the border guard in Republic of Poland after the tax administration reform of 1 March 2017

Drysch Remigiusz

Studia Bezpieczeństwa Narodowego

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2024

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R. 14, Nr 31

123--130

EN

The scientific problem discussed in the article is to determine the essence of the creation of the Customs and Tax Service as a result of the reform of the tax administration in Poland in 2017 and to assess the correctness and legitimacy of its functioning in comparison with the functioning of the Border Guard. The paper uses the formal-dogmatic method based on the analysis of legal acts, which is the main method used in legal sciences. The method of critical analysis of the literature was also used. The Customs and Tax Service was established by the Act of 1 March 2017 on the National Revenue Administration together with the reform of the tax administration, combining the Customs Service and the tax administration authorities, while the Border Guard operates on the basis of the provisions of the Act of 12 October 1990 on the Border Guard. Both of these services are uniform, uniformed and armed formations designed to protect the state border, control traffic at the state border and ensure the protection of the customs territory of the European Community (Customs and Revenue Service) or counteract illegal migration (Border Guard). The same scope of many powers raises doubts as to the legitimacy of the creation of the Customs and Revenue Service and, consequently, as to the functioning of two uniformed formations performing, as the analysis shows, many of the same or similar tasks. In addition, the same issue of duplication of powers has been identified with regard to officers and officials of the National Revenue Administration. The question is whether such a solution and division of tasks should continue to function. The results of the findings clearly indicate that most of the tasks of the Customs and Revenue Service are duplicated with those of the Border Guard, and the tasks that currently lie solely within the competence of the Customs and Revenue Service could be distributed among the already functioning formations.

PL

Podjętym w artykule problemem naukowym jest określenie istoty utworzenia Służby Celno- -Skarbowej na skutek reformy administracji skarbowej w Polsce w 2017 roku oraz ocena prawidłowości i zasadności jej funkcjonowania w zestawieniu z funkcjonowaniem Straży Granicznej. W pracy wykorzystano metodę formalno-dogmatyczną polegającą na analizie aktów prawnych, jest to główna metoda stosowana w naukach prawnych. Posłużono się także metodą krytycznej analizy piśmiennictwa. Służbę Celno-Skarbową powołano ustawą z dnia 1 marca 2017 r. o Krajowej Administracji Skarbowej wraz z reformą administracji skarbowej łącząc Służbę Celną oraz organy administracji skarbowej, natomiast Straż Graniczna funkcjonuje na postawie przepisów ustawy z dnia 12 października 1990 r. o Straży Granicznej. Obie te służby stanowią jednolite, umundurowane i uzbrojone formacje przeznaczone do ochrony granicy państwowej, kontroli ruchu na granicy państwa oraz zapewnieniu ochrony obszaru celnego Wspólnoty Europejskiej (Służba Celno-Skarbowa) czy przeciwdziałania nielegalnej migracji (Straż Graniczna). Tożsamy zakres wielu uprawnień budzi wątpliwości co do zasadności utworzenia Służby Celno-Skarbowej, a w następstwie co do funkcjonowania dwóch formacji mundurowych wykonujących, jak wynika z analizy, wielu tych samych lub podobnych zadań. Ponadto tożsama kwestia powielenia uprawnień zidentyfikowana została w odniesieniu do funkcjonariuszy i urzędników NRA. Postawić zatem należy pytanie, czy takie rozwiązanie i podział zadań powinien nadal funkcjonować. Wyniki z przeprowadzonych ustaleń jasno wskazują, że w większości zadania Służby Celno-Skarbowej powielają się z zadaniami Straży Granicznej, a zadania, które obecnie leżą wyłącznie w kompetencji Służby Celno-Skarbowej mogłyby być rozdysponowane pomiędzy już funkcjonujące formacje.

2

ICT security in revenue administration - incidents, security incidents - detection, response, resolve

Muliński Tomasz

Studia Informatica : systems and information technology

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2022

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Vol. 2(27)

75--93

EN

The article shows the author's approach to the methods of acquiring and analyzing reports and security incidents, categorizing their sources in relation to the literature describing ICT security threats, taking into account the legal regulations in force in the Polish public administration. Methods of verification and analysis of detected threats, methods of threat resolution were presented. Tools and procedures used to evaluate reported incidents and assess the threat level of reported incidents were discussed. The incidents and events identified in the period April 2018 - February 2022 were analyzed. Due to the implementation of remote work, there were challenges related to the need to ensure secure remote access to ICT systems of the tax administration. This entailed the need to develop other methods of analysis, response and development of procedures for safe use of workstations by employees providing remote work. The article shows a wide variety of events that members of the security incident response team had to deal with. The obtained results will also be compared with the conducted scientific research on the perception of security threats in public administration and how changes in IT service in the studied organization influenced security management and affect the developed model of combating intentional security threats to information systems.

3

ICT security in tax administration : AV protection systems

Muliński Tomasz

Studia Informatica : systems and information technology

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2021

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Vol. 1-2(25)

101--121

EN

The article discusses the topic of ICT security in tax administration. This paper presents a study of the security level of endpoints8, servers using three antivirus protection systems. It discusses three independent solutions used to ensure the protection of ICT equipment in public administration.

4

Tax audit in innovative development of the energy sector of the economy: Gobal trends

Sembiyeva Lyazzat, Serikova Madina, Satymbekova Katira, Tulegenova Zhanat, Nurmaganbetova Begzat, Zhagyparova Aida

Journal of Water and Land Development

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2021

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no. 48

70--80

EN

As part of the study, world fuel and energy were analysed. A model for the development of state tax audit in the framework of innovative economic development is proposed. As a methodological base, general scientific research methods were used, first of all, systems and integrated analysis methods to substantiate the essence of the state tax audit, to develop approaches to the analysis of its results, and also to determine development trends. The importance of modernizing the system based on the identified relationship between the level of innovative development and the volume of tax revenues is substantiated. The developed model is based on the assumption that the tax gap will be minimized by encouraging taxpayers to voluntarily fulfil their tax obligations. The necessity of creating a supranational body of state audit within the framework of integration processes is substantiated. The prospects for the development of Supreme Audit Institutions (SAIs) in the context of globalization have been outlined, including the creation of territorial standards for a state audit of the Eurasian Economic Union (EAEU) countries.

5

ICT security in tax administration : Rapid7 Nexpose vulnerability analysis

Muliński Tomasz

Studia Informatica : systems and information technology

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2020

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Vol. 1-2(24)

36--50

EN

The article focuses on the subject of IT security in tax administration. This study presents the research on the security level of endpoints, servers, printing devices, network switches and other ICT devices using the Rapid Nexpose vulnerability scanner. We discuss the specifics of security research in public administration resulting from the laws in force in these institutions.

6

Tax administration and risk management in the digital age

Lipniewicz R.

Information Systems in Management

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2017

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Vol. 6, No. 1

26--37

EN

Tax administrations have to deal with a large number of risks. These may concern the risk of non-compliance, including risk of tax fraud. The main purpose of this paper is to show how the Internet business models effect on tax administration in the context of risk management. The research problem analysed in the article concerns the adequacy of analytical and control tools used today by tax administration of OECD member countries to counter the phenomenon of tax avoidance using computer networks in business activity. The purpose of research problem framed this way is to verify whether reducing the negative effects of tax avoidance in connection with the digital economy development and ‘dematerialisation’ of many aspects of business activity requires nothing more than making organizational changes in tax administration operations, or whether it is necessary to introduce substantial changes in tax law to adjust legal standards to the requirements of the ‘new economy’. The research integrates a variety of theoretical frameworks and relates to legislation governing tax procedure in OECD member countries, with references made to actions taken by Polish tax authorities. To achieve the goals set, the methods of analysis and criticism of specialist literature and documents, in particular reports published by the OECD, the EU and the Polish Ministry of Finance, will be primarily used.