| Poland : Integrity Scorecard Report > Sub-Category: Taxes and Customs | ||
| Indicators | Score | |
| 61 | Is there a national tax collection agency? | 100 |
| 62 | Is the tax collection agency effective? | 100 |
| 63 | Are tax laws enforced uniformly and without discrimination? | 100 |
| 64 | Is there a national customs and excise agency? | 100 |
| 65 | Is the customs and excise agency effective? | 100 |
| 66 | Are customs and excise laws enforced uniformly and without discrimination? | 100 |
Indicator and sub-Indicator Details
| 61 | Is there a national tax collection agency? | |||||||
| 61: In law, is there a national tax collection agency? | ||||||||
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Comments: Tax Collection Chambers (Izby Skarbowe). Only the Minister of Finance is in charge of both Tax Collection Chambers and Tax Collection Agencies. References: The Act of 21 June 1996 on Tax Collection Agencies and Tax Collection Chambers (Dz. U. No 106, item 489, with further changes), Article. 5, para 8, [ LINK ].
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| 62 | Is the tax collection agency effective? | |||||||
| 62a: In practice, the tax collection agency has a professional, full-time staff. | ||||||||
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Comments: References: Andrzej Malkiewicz, Professor, Politics Institute, University of Zielona Góra (Zielona Góra, Poland, Sept. 29, 2008). Magdalena Kobos, Spokesman, Ministry of Finance, (Warsaw, Oct. 2, 2008).
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| 62b: In practice, the tax agency receives regular funding. | ||||||||
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Comments: References: Andrzej Malkiewicz, Professor, Politics Institute, University of Zielona Góra (Zielona Góra, Poland, Sept. 29, 2008). Magdalena Kobos, Spokesman, Ministry of Finance, (Warsaw, Oct. 2, 2008).
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| 63 | Are tax laws enforced uniformly and without discrimination? | |||||||
| 63: In practice, are tax laws enforced uniformly and without discrimination? | ||||||||
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Comments: References: Andrzej Malkiewicz, Professor, Politics Institute, University of Zielona Góra (Zielona Góra, Poland, Sept. 29, 2008). Magdalena Kobos, Spokesman, Ministry of Finance, (Warsaw, Oct. 2, 2008).
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| 64 | Is there a national customs and excise agency? | |||||||
| 64: In law, is there a national customs and excise agency? | ||||||||
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Comments: Customs Chamber (Izba celna) References: The Act of 24 July 1999 on Customs and Excise Service (Dz. U. No156, item 41, with further changes), Article1 para 7(2), [ LINK ].
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| 65 | Is the customs and excise agency effective? | |||||||
| 65a: In practice, the customs and excise agency has a professional, full-time staff. | ||||||||
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Comments: References: Witold Lisicki, Spokesman, Ministry of Finance (Warsaw, Oct. 2, 2008). Andrzej Malkiewicz, Professor, Politics Institute, University of Zielona Góra (Zielona Góra, Poland, Sept. 29, 2008).
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| 65b: In practice, the customs and excise agency receives regular funding. | ||||||||
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Comments: References: Witold Lisicki, Spokesman, Ministry of Finance (Warsaw, Oct. 2, 2008). Andrzej Malkiewicz, Professor, Politics Institute, University of Zielona Góra (Zielona Góra, Poland, Sept. 29, 2008).
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| 66 | Are customs and excise laws enforced uniformly and without discrimination? | |||||||
| 66: In practice, are customs and excise laws enforced uniformly and without discrimination? | ||||||||
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Comments: References: Witold Lisicki, Spokesman, Ministry of Finance (Warsaw, Oct. 2, 2008). Andrzej Malkiewicz, Professor, Politics Institute, University of Zielona Góra (Zielona Góra, Poland, Sept. 29, 2008).
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