An officer employed as a revenue collector in the structure of the National Revenue Administration – critical remarks

Abstract

This article is devoted to the institution of an officer employed as a revenue counsellor which is regulated in the Polish legal system since 1 March 2017 with the establishment of the National Revenue Administration. According to the Author, the introduction of the position of the officer employed as a revenue counsellor, who exercises the powers of the state tax authority (head of a revenue office, head of a customs and revenue office, and a director of a fiscal administration chamber) to resolve tax matters is unnecessary, as it only leads to a multiplication of cost-intensive and inefficient “clerical positions” in the structures of the administration of public levies.

Keywords

• an officer employed as a revenue counsellor
• national revenue administration
• tax (fiscal) authority
• officer
• courtesy allowance
• decision-making allowance