The National Revenue Administration and the Protection of the Financial Security of the State and the Security of the Individual

Abstract

An assessment of the National Revenue Administration, which has changed the basis of the functioning of the Polish tax services from the point of view of the need to protect the financial security of the state and the security of the individual, cannot limit itself to only indicating the evident budgetary benefits that these changes have brought, nor to listing the violations of the rights of the individual due to the unconstitutional solutions adopted in the Act on the National Revenue Administration. This study aims to indicate the area in which individual and public security are compatible.