Legal aspects of fiscal enforcement in the Second Polish Republic

Abstract

Purpose of the study: The research goal of the article was to analyze the fiscal enforcement model in the Second Polish Republic's legal system. The research problems are: whether the enforcement activities carried out had a clear legal basis; were the enforcement actions carried out without charge at the time they were carried out?
 Methodology: The article was prepared based on the literature on the legal aspects of fiscal enforcement in the Second Polish Republic. "Desk research" is the method that was used in the analysis.
 Main findings: The fiscal enforcement institution in the Second Polish Republic fulfilled its role, as well as the normative acts issued by the legislator regulating its scope, also through numerous amendments, accurately adapted the enforcement provisions to the then dynamically changing legal reality.
 Application of the study: The article refers to the legal aspects related to the institution of fiscal enforcement in the Second Polish Republic. The article's content may be helpful for historians and lawyers dealing with aspects of fiscal enforcement in the Second Polish Republic.
 Originality/Novelty of the study: The article concerns the legal aspects of fiscal enforcement in the interwar period in Poland. The study indicates the legal basis for enforcement, the public authorities responsible for it, and its types. It should be recognized that fiscal enforcement significantly evolved in the early years of the independent Polish state. The legal regulations governing execution until the first half of the Second Polish Republic were modelled on those from the period of partitions, and numerous amendments were introduced only later.