Deputy Minister of Finance, Ombudsman, NSA judges, Ombudsman of Small and Medium-sized Entrepreneurs and tax advisers and representatives of the world of science – they met in Warsaw for a public debate on the need to establish a Charter of Good Tax Practices. This is a KIDP initiative aimed at formulating a document which, in addition to good practice, will also protect rights and define the obligations of each party: entrepreneurs, tax administrations and professional representatives, i.e. tax advisers.
The aim of the conference was to create a space to exchange views and discuss the shape and assumptions of the Charter of Good Tax Practices. During this process, the invited experts sought to highlight the need to create and introduce such an act to our legal order – as in most OECD countries. With the initiative of the National Tax Advisory Board for the first time, representatives of all stakeholders attended the discussions on this subject. by representatives of all stakeholders.
- We need not conflict but cooperation. But a fundamental barrier to such cooperation between taxpayers and tax authorities is the lack of mutual trust. Too often, the taxpayer perceives tax proceedings as an attack on his property and checks as harassment. On the other hand, too often the authorities assume that they are dealing not with a person who honestly performs his duties, but with a potential tax fraud. This cannot be the case, it must be changed – said Prof. Marcin Wiączek, Ombudsman at the conference
The process of establishing assumptions for the Charter of Good Tax Practices is the Ministry of Finance and National Tax Administration.
- Such meetings and exchanges of views among experts are undoubtedly a pillar of good cooperation between public administration and business. We strive to be a friendly administration supporting honest taxpayers, entrepreneurs, our customers. We want our relations with taxpayers and their tax advisers to be partnerships. That is why it is very important for us to draw up a Charter of Good Tax Practices which will be created in cooperation with entrepreneurs, tax administration and the judiciary," said Mariusz Gojny, Deputy Minister of Finance and Deputy Head of the KAS.
Adam Abramowicz, Ombudsman of Small and Medium Entrepreneurs and Jan Rudowski, President of the Finance Chamber of the Supreme Administrative Court, also took part in the discussion on the Charter, which pointed to increasing problems with the understanding and application of the law in both taxpayers and tax officials, which translates into the number and complexity of disputes pending before the court.
- Looking closely at the number of court cases, we increasingly see that taxpayers have more and more problems, the source of which is the imperfection of the laws – said Jan Rudowski, the NSA judge.
- The risk of a correct calculation of the tax passed on to the taxpayer causes us to start a discussion on the protection of the rights of the taxpayer, both in the process of legislating and interpreting tax rules. This risk today, with such a low legislative level, but also in the absence of real support at the stage of tax interpretation and application, is entirely passed on to the taxpayer, who, for example, already 1 January Next year he will have to calculate a relief for the middle class. Therefore, a proper assessment of tax legislation or practice of tax law is very important to ensure the proper balance of the parties to this process," said Prof. Adam Marianski, Chairman of the National Tax Advisory Board.