FISCAL ADMINISTRATION AS A CIVILIAN DISPOSITIONAL GROUP. LEGAL AND SOCIOLOGICAL ASPECTS
The paper presents the process of evolution of the tasks, organizational structures and the functioning of the tax administration, whose professional activity is deeply correlated with national security. This issue is presented on the basis of legal regulations, creating tasks, dynamics and structural changes of this administration in the historical perspective since 1918. The analysis is based on the research achievements of sociology dealing with dispositional groups specialized in providing the security system of the state. The article locates the functioning of the tax administration in a formula of problems outline in three historical periods of our statehood. The first period is the formative years of the Second Polish Republic and the tax administration (offices, tax chambers). It was the time when the activities focused on integration of the three areas of the occupying countries with different legal systems and cultures of state administration, into one integrated tax administration, with the collection, control and taxpayer service. The project was completed. The legal patterns then estasblished are used to this day (for example tax regulations). Already in 1944 on the eastern territories (of today’s Third Republic) liberated from the German occupation, Polish tax officials started to rebuild the tax administration and some of them were — in the summer of 1945 — delegated to Lower Silesia and lands on the Oder and created Polish tax administration. Infrastructure-organizational and legislation sources derived from the Second Republic were finally removed from the system of administration of state and law in 1949–1950. Finally, there came the dark times of the Stalinization of Poland, which was intensively introduced until the summer of 1956. Only at the beginning of 1983 were the offices and tax chambers reactivated. In this paper a special attention is paid to the postwar history of the tax administration in the period of 1944–1950 and its reactivation in 1983. The phenomena described, involving the tax administration in these time periods, are referred to as the second area of discussion. Another part of the article focuses on the national events (the “round table” 1989 elections, establishing the T. Mazowiecki government), which launched constitutional changes. In this new political and social reality tax authorities were a subject of structural changes. The process of Polish accession to the EU and the development of direct contact with EU institutions strongly affected the professionalism and “Europeanization” in the functioning of the administration, especially in the area of taxpayers service and exchanging information with other EU countries. In this case, the tax authorities (tax administration and fiscal control administration) today as a specialized civil disposable group have a direct impact on the financial and business security and these systems are the essential pillars of national security.
The aim of the article is to identify the functions and subjective positions, including constitutional ones, of the modern fi scal administration, whose values place this specialized administration as a special professional group in the state security system