Tax office

Tax office
See also
Voivode Public task Public tasks of local government State administration Bank secrecy Local government Consumer ombudsman Absolute privilege Management rights

Tax office is government authority unit subject to the Minister of finance, acting under the supervision of the competent tax Chamber. Performs tasks involving raising taxes in the local area on which it operates.

Tax office tasks

The tasks of a tax office can vary depending on the specific laws and regulations of the country or region in which it operates, but some common tasks include:

• Collecting taxes: One of the main tasks of a tax office is to collect taxes from individuals and businesses, in accordance with the laws and regulations of the country or region.
• Assessing taxes: The tax office is responsible for assessing taxes, which includes determining the amount of taxes that are owed by individuals and businesses, and ensuring that they are calculated correctly.
• Enforcing tax laws: The tax office is responsible for enforcing tax laws, which includes ensuring that individuals and businesses are compliant with tax laws, and taking action against those who are not.
• Providing guidance and assistance: The tax office provides guidance and assistance to individuals and businesses on tax-related issues, such as how to file taxes, how to claim deductions and credits, and how to resolve disputes.
• Auditing and investigating: The tax office is responsible for auditing and investigating individuals and businesses to ensure that they are compliant with tax laws, and to identify and address any potential tax evasion.
• Implementing tax policies: The tax office is responsible for implementing tax policies, which includes creating and administering laws and regulations that govern the collection and enforcement of taxes.
• Administering tax refunds: The tax office is responsible for administering tax refunds to individuals and businesses who have overpaid their taxes.
• Providing public services: The tax office provides public services such as issuing tax identification numbers, issuing tax certificates and so on.

In summary, the tasks of a tax office include collecting taxes, assessing taxes, enforcing tax laws, providing guidance and assistance, auditing and investigating, implementing tax policies, administering tax refunds, and providing public services.

Tasks of the Head of the Tax Office

Tasks of the Head of the Tax Office are:

• setting, identification and collection of taxes and budgetary duties, as well as other charges, on the basis of separate provisions, with the exception of taxes and budgetary duties, which determine or identification and collection belongs to other bodies
• registration of taxpayers and accepting tax returns,
• performance of a tax audit and control,
• division and transfer, under the terms of separate regulations, budgetary revenues between the state budget and the budgets of municipalities,
• performance of administrative enforcement of monetary claims,
• cooperation with the government to the extent necessary to carry out its statutory tasks,
• performance of other tasks specified in separate legislation.

References

• Annick, P. (2002). Measuring and explaining the productive efficiency of tax offices: a non-parametric best practice frontier approach. Tijdschrift voor Economie en Management, 47, 3.
• Braithwaite, J. (2003). Meta risk management and responsive regulation for tax system integrity. Law & Policy, 25(1), 1-16.