Concepts of changes in monitoring taxpayers by KASauthorities

<ns3:p>The developing economic turnover forced the National Tax Administration authorities to increase supervision overtaxpayers. For this purpose, provisions have been introduced to enable monitoring of individual groups of taxpayers.These regulations were introduced after January 1, 2017, and their constant increase has been observed inrecent years.– whether the provisions on monitoring taxpayers are already a pe rmanent element of tax law,– whether monitoring of taxpayers increased the level of supervision over taxpayers, payers and importers, andwhether it influenced the implementation of obligations to pay tax liabilities in accordance with substantivelaw,– whether taxpayer monitoring constitutes a whole and is a systemic solution, or is it just a chaotic set of legalregulations,– whether the scope of information provided for monitoring taxpayers is consistent with the national legal system,and whether the amount of information collected about taxpayers, payers and importers corresponds tothe tasks to be performed by the NRA authorities and justifies the need to store them.The conclusion confirmed that the provisions introducing taxpayer monitoring have become a permanent elementof taxes and are consistent with the national legal order. Unfortunately, it was also found that the regulations wereintroduced in a chaotic and non-systemic manner, and that these regulations did not significantly increase supervisionover taxpayers.</ns3:p>