The exclusion of local tax authorities and their employee – de lege lata and de lege ferenda remarks

• Main Author: Paweł Majka
• Format: Article
• Language: Polish
• Published: Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika 2015-06-01
• Series: Prawo Budżetowe Państwa i Samorządu
• Subjects: tax authorities; exclusion of tax authorities; exclusion employee of a tax authorities; self-government board of appeal
• Online Access: http://apcz.pl/czasopisma/index.php/PBPS/article/view/PBPS.2015.013
• ISSN: 2300-9853; 2353-7086

This article aims to analyse legal regulations concerning the exclusion of local tax authorities from the settlement of tax matters and their employees from participating in tax proceedings, to assess existing solutions and to propose changes in law. The analysis of legal regulations has led the author to the conclusion that the application of the provisions concerning the exclusion of local government taxes and their employees are related to numerous problems, including these regulations do not apply in all those situations where there is a risk of lack of impartiality of the tax authorities or its employees. In the author's opinion analysis of legal regulation led to the conclusion that legislator do not take into account the specificity of local tax authorities. The study proposes the conversion of legislative provisions relating to the exclusion of tax authorities and their employees, which resulted in increased activity will guarantee a fair tax administration.