“Staff shortages” in the National Revenue Administration – selected consequences

Abstract

Background: The study presents the negative human resources consequences of the quasi-reform of public law levies’ administration, consolidating the tax, fiscal and customs administration into the National Revenue Administration. The considerations undertaken were supported by the report of the Supreme Chamber of Control entitled “Correctness and effectiveness of control, tax and enforcement proceedings of the National Fiscal Administration authorities for 2020–2022”, together with a polemic on the corrective solutions indicated therein, implemented by the Minister of Finance in the area of the National Revenue Administration.

Research purpose: The research objective seeks to establish why the ʽgovernmental reformʼ entitled the National Revenue Administration has not had positive consequences in the area of broadly defined public law tax resources.

Methods: The publication uses a dogmatic-legal method, a historical-legal method and an empirical-analytical method.

Conclusions: In the authorʼs opinion, the consequence of the so-called ʽgovernmental reformʼ of the administration of public and state levies, consolidating the tax, fiscal and customs administration into the National Revenue Administration, has been the staff chaos that ʽdevastatedʼ the tax, fiscal and customs services in Poland, which led, among other things, to the protraction of ongoing tax and customs inspections along with tax proceedings