Leonard Etel
Financial Law Review, Issue 15 (3)/ 2019, 2019, pp. 75-85
https://doi.org/10.4467/22996834FLR.19.015.11271Costs connected with the assessment and the collection of local taxes are relatively high in relation to the income therefrom. This publication discusses the ways of reducing the costs provided in the bill of new tax ordinance, which will soon be introduced in Poland. Polish experiences in this matter are of universal nature and may be used in other countries as well. The costs in point may be reduced, for example, through simplifying tax procedures and combating their excessive duration, reducing the number of assessment decisions, implementing mediation and tax agreements, covering local taxes with a clause against tax evasion, spreading electronic means of communication with the taxpayer, extending the application range of audio/video techniques in tax procedures.