Windykacja należności pieniężnych w Polsce jako warunek zapewnienia bezpieczeństwa ekonomicznego

Stable revenue from taxes and other dues is crucial for the economic security of the Republic of Poland. As these levies are compulsory, any failure to pay them wil result in an enforcement procedure by an appropriate administrative organ. To optimize the public levy enforcement process, it is postulated that the two existing relevant regimes, i.e court enforcment and administrative enforcement, be replaced with a single enforcement procedure based on the largest property databases managed by National Revenue Administration.