Kierunki zmian ustawy o kontroli skarbowej

Abstract

Monitoring finance act was amended many times. However the most important and the farreaching changes were included in the amendment dated 7.11.96. It resulted in change of scope and aim of finance audit, the broadening of auditors’ competencies and other people connected with audit tasks. The regulations of amended act lead to the connection of finance audit with other specialized state authorities. Finance audit authorities gained as well the possibility of getting information being banking secret and information about taxpayers thanks to the access to finance intelligence. Further numerous changes of this law were introduced by passing other bills, which were closely or in a certain extent connected with finance audit aims. Originally the act was premature legislative product, which not only didn’t fulfil legislative organs’ requirements but also didn’t take its roots positively in the practice of financial transactions. The changes made in the act during last years, didn’t improve its quality and were the subject of the criticism from the side of scientific, political and economic lobbies.