120 officers employed as revenue collectors as the “elite” of the National Revenue Administration

This article is devoted to an institution of officers employed as revenue collectors. This institution has been functioning in the Polish tax system since 1 March 2017, so since an establishment of the National Revenue Administration. Results of an empirical research have confirmed that the position...

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Bibliographic Details
Main Author: Ireneusz Nowak
Format: Article
Language:Polish
Published: Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika 2021-06-01
Series:Prawo Budżetowe Państwa i Samorządu
Subjects:
Online Access:https://apcz.umk.pl/PBPS/article/view/PBPS.2021.007/29600