120 radców skarbowych jako „elita” Krajowej Administracji Skarbowej

This article is devoted to an institution of officers employed as revenue collectors. has been functioning in the Polish tax system since 1 March 2017, so establishment National Revenue Administration. Results empirical research have confirmed that position officer merely “ineffective clerical post” structures (treasury) administration. In addition, analysis revealed, among other things, 58.33% a collectors do not university degree with legal and profile relevant assessment, collection enforcement public levies.