Control of Local Tax Payments: A Comparative Law Case Study

Abstract Tax payment is the basic form of fulfilling a tax obligation. It included in effective method removing liabilities. As part control payments local taxes carried out by authorities, it was found that an unauthorized employee this authority unlawfully accepted he did not pay to account authority. A legal doubt has arisen respect as whether made above-mentioned circumstances gives rise removal liability. The main goal authors, within research topic undertaken, verify hypothesis, according which taxpayer’s transfer funds authority, confirmed receipt, cannot be considered tax. study analyzes issues on basis, above all, provisions Polish law, do define concept payment, although they indicate forms payment. In order get broader perspective subject matter, author analyzed selected regulations concerning Hungary and Ukraine.