Funkcjonowanie instytucji kontroli skarbowej

Abstrakt

The author describes the functioning of a relatively „young” Polish institution of treasury audit. She presents the subjective and objective ranges of control, organizational structure of the institution of treasury audit and the mode of audition. She also points to the phenomenon of a two-level audit in tax matters, an audit that may be carried out by tax organs and organs of treasury audit. The latter has been functioning for several years now, which allows to prove a number of drawbacks in the system of control, drawbacks which affect its effectiveness. The reason why this institution exists should, however, raise no doubt. Its activity is conducive to the reduction of the so-called „twilight zone” in economy, and brings considerable income for the state budget in the form of fines and financial penalties.