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1 2015

1 Szymańska W.

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Przestrzeganie praw podatników przez wybrane urzędy skarbowe i izby skarbowe – obsługa obywateli przez administrację

100%

Szymańska W.

nr 1 (360)

98-115

Over the recent years, the percentage of decisions overruled by appeal bodies and administrative courts has been decreasing systematically. However, the quality of decisions is still unsatisfactory. The percentage has increased of decisions by the first instance against which taxpayers have appealed. NIK has examined whether tax bodies respect the rights of taxpayers, whether they treat them in a friendly manner, and whether they do not abuse the law and their position of a state authority. The performance of tax bodies has been assessed in the following areas: tax controls, tax proceedings, the quality of decisions, the use of the right to make the decisions immediately implemented, as well as the application of the tax liabilities security procedure. The audit has also examined the performance of duties aimed at conducting business activity in an easier manner, providing effective and friendly services for taxpayers, and information activities.