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 scope of tasks of the tax office:

• conducting investigations in cases of tax crimes and treasury violations,
• acting as a public prosecutor in cases of tax crimes and violations,
• execution of penalties in respect of property referred to in the provisions of the penal code.

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.