Doubts about an institution of the Taxpayer’s Rights Ombudsman

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. Th...

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Bibliographic Details
Main Author: Małgorzata Brulińska
Format: Article
Language:Polish
Published: Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika 2020-12-01
Series:Prawo Budżetowe Państwa i Samorządu
Subjects:
tax
Online Access:https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2020.026/28200