Tax administration (of public levies)

From Encyklopedia Administracji Publicznej

TAX ADMINISTRATION (OF PUBLIC LEVIES) – a segment of public administration responsible for raising revenues of the state budget. T.a. comprises institutions responsible for carrying out the tasks assigned – within the division into → departments of government administration – to the department of “public finances”. Its scope includes matters of realization of income and expenses of the state budget. The minister responsible for public finance who is the head of the tax administration, is responsible in particular for: realization of revenues from direct and indirect taxes and fees; coordinating and organising financial, credit and payment cooperation with foreign countries, cooperating in the development of related matters and cooperation with international financial organizations; implementing of customs regulations; cooperation in the creation of the Common Customs Tariff; financing of entities carrying out tasks covered by the state budget and financing of local government; investigating of receivables of the State Treasury; lottery games, betting and slot machines; accounting and financial auditing; foreign exchange law; balance of public sector finances and of payments forecasts; implementation of the audit conducted by the National Revenue Administration; coordination of management control and internal audit in units of the public finance sector; matters of responsibility for violating the discipline of public finances. The minister responsible for public finance is supervising the National Revenue Administration (NRA) and its head (who is in principle the deputy finance minister). Consolidated NRA consists of the following organisational units: 16 tax administration chambers, 400 tax offices, 16 customs-tax offices with 45 delegates and 143 customs branch offices. The heads of the tax administration chambers are responsible for supervising the performance of tasks by the heads of tax offices and the heads of customs-tax offices. The heads of tax offices have the competences of the heads of tax offices and heads of customs offices that were operating separately until 28th February 2017, regarding, among others, collection of taxes, duties, fees and non-fiscal budgetary receivables (and other receivables on the basis of separate regulations or administrative enforcement of monetary claims). They also provide service and support to taxpayers. The tasks of the head of the customs-tax office are, among others, customs and fiscal control, determining taxes, fees and non-fiscal budgetary receivables (and other receivables on the basis of separate regulations), or imposing customs procedures over goods. Earlier (until the end of February 2017), the field structures of services responsible for the collection of public levies were made up of three independent divisions: the tax administration (16 tax chambers and 400 tax offices); Customs Service (16 customs chambers, 45 customs offices together with 143 customs branch offices); fiscal control (16 fiscal control offices and its 8 representations of fiscal control offices) [ K. Mroczka ].

Literature: Efektywna administracja skarbowa [Effective tax administration], ed. Z. Gilowska, H. Izdebski, K. Raczkowski, Warszawa 2007.