Pozycja organów podatkowych w postępowaniu podatkowym i kontrolnym – wybrane problemy

Abstract

The tax system in Poland is based on self-calculation, so that’s a direct cause of problems connected with position of the tax authorities in tax and control proceedings. The result of tax authorities fiscal activity, which is concentrated in controlling tax payers, is violation of fundamental tax proceeding’s principles. The pro-fiscal policy of tax authority conducting tax proceedings it’s cause infringement of taxpayer’s rights. The autor gives an examples of undue behaviour which involve a violation of the main principles of tax proceedings. He think, that the tax authority often break a principle of confidence, a principle of objective truth, and a principle of completeness hearing of evidence. In his opinion, this situation is caused by unequal rights between tax authority and tax payers.