<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>The National Revenue Administration should be equipped with procedural instruments so that it can carry out public tasks within the statutory competence of its bodies in a rational, efficient and effective manner. The founding of this new organisational structure was coupled with significant changes to the separate procedures hitherto used by the customs, tax and revenue control administrations subordinate to the Minister of Finance. Customs and revenue control is a new legislative concept, the design of which is based on the fundamental premise of unifying control proceedings. The Act on the National Revenue Administration reflects the organisational and procedural effects of the 2017 reform. An analysis of its provisions makes it possible to determine what model of customs and revenue control has been implemented in Poland. The unification and codification of the rules governing this procedure were neither complete nor free of the flaws of the earlier regulations. Not only have the errors of customs control and revenue control not been eliminated, but also new, highly controversial shortcomings have emerged. This study aims to demonstrate the truth of the thesis that both the customs and fiscal control model and its regulation by statutory provisions contain questionable solutions.</p>
</abstract>

The National Revenue Administration should be equipped with procedural instruments so that it can carry out public tasks within the statutory competence of its bodies in a rational, efficient and effective manner. The founding of this new organisational structure was coupled with significant changes to the separate procedures hitherto used by the customs, tax and revenue control administrations subordinate to the Minister of Finance. Customs and revenue control is a new legislative concept, the design of which is based on the fundamental premise of unifying control proceedings. The Act on the National Revenue Administration reflects the organisational and procedural effects of the 2017 reform. An analysis of its provisions makes it possible to determine what model of customs and revenue control has been implemented in Poland. The unification and codification of the rules governing this procedure were neither complete nor free of the flaws of the earlier regulations. Not only have the errors of customs control and revenue control not been eliminated, but also new, highly controversial shortcomings have emerged. This study aims to demonstrate the truth of the thesis that both the customs and fiscal control model and its regulation by statutory provisions contain questionable solutions.

Critical Remarks on the Statutory Model of Customs and Revenue Control

Białostockie Studia Prawnicze

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

{"article-title":"Critical Remarks on the Statutory Model of Customs and Revenue Control"}

The National Revenue Administration should be equipped with procedural instruments so that it can carry out public tasks within the statutory competence of its...

Critical Remarks on the Statutory Model of Customs and Revenue Control

Published Online: Jun 14, 2023

Page range: 37 - 53

Received: Sep 06, 2022

Accepted: Jan 17, 2023

DOI: https://doi.org/10.15290/bsp.2023.28.02.03

Keywords
customs and revenue control, revenue administration

© 2023 Andrzej Gorgol, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Critical Remarks on the Statutory Model of Customs and Revenue Control

Published Online: Jun 14, 2023

Page range: 37 - 53

Received: Sep 06, 2022

Accepted: Jan 17, 2023

DOI: https://doi.org/10.15290/bsp.2023.28.02.03

Keywordscustoms and revenue control, revenue administration

© 2023 Andrzej Gorgol, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Keywords
customs and revenue control, revenue administration