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