Rozwój zasobów ludzkich w administracji podatkowej

THE DEVELOPMENT OF HUMAN RESOURCES IN TAX ADMINISTRATION

• Polish
• English

For efficient and independent functioning, a modern state should have proper human resources at its disposal - officials who can be entrusted with the professional performance of tasks. The tax administration is responsible for the collection of levies for the state treasury as well as for the ensuring of the state's financial security. It bears particular responsibility for creating conditions for development on the local, regional, and national level. It is for this reason that employees of the tax administration must perform their duties so as to facilitate nationwide tasks as defined in public law, which serve society and guarantee important state functions. Diagnosis of important elements of the personnel function involving the development of human resources in tax administration, the identification of dysfunction, and indications of possible solutions is the purpose of this article.