The National Revenue Administration – critical remarks regarding the “standards” of lawmaking of this institution, as well as its personnel and payroll policy

Abstract

The subject of consideration and analysis in the article is, among others, an assessment of a legislative process related to the creation of the National Revenue Administration, and a subsequent pragmatics relating to its HR and payroll policy. Studies have shown that a reform of the government administration of public levies in the field of the so-called consolidation of the tax administration, customs service and fiscal control has not been adequately prepared. In this respect, the Author identified main shortcomings of that reform, supporting his views with empirical material.

Keywords

• the national revenue administration
• an employee
• an officer
• a salary
• an emolument
• a policy