The Characterisation of the Tax Inspection as the Executive Organ of the Tax Authorities in the Second Polish Republic

Abstract

Tax Inspection that functioned in the structure of the Second Polish Republic was the executive organ of the tax authorities in the first instance of the then tax administration. It is a uniformed and armed formation of a quasi-police character.

Generally speaking, tax inspectors were supposed to provide a permanent supervision and control production and turnover of excise-alcoholic products, as well as other products that were submitted to special procedures of limitation with regard to their production and turnover. These activities correspond to the contemporary tax supervision.