Paweł Rochowicz: The end of the licentiousness that is ruining the image of the state

The Ministry of Finance has agreed to remove a provision that allows for harmful license by tax officials. The word "license" is no exaggeration. This refers to cases in which the state initiates procedures aimed at labeling someone a fraud. And this isn't done with the intention of catching a true tax criminal, but solely to extend the five-year statute of limitations on taxes. Because auditors often struggle to meet the deadline to properly complete an audit.

It's important to know that the National Revenue Administration is grappling with serious staffing problems. Its management itself makes no secret of the fact that during the PiS government, over a third of its tax auditors left their jobs for various reasons. These were generally experienced auditors who were able to efficiently detect fraud and provide relief to honest taxpayers. Those who remained are often overloaded with work and, indeed, sometimes fail to meet deadlines.

The practice of instrumentally initiating tax criminal proceedings underwent a detailed expert analysis six years ago. In a report prepared under the patronage of, among others, the Lewiatan Confederation, experts analyzed thousands of tax proceedings to reach a clear conclusion: 91 percent of tax criminal proceedings were initiated near the end of the statute of limitations. This study was unofficially called "Ladziński's Green Book," after one of the authors. However, the green cover, while likely associated with hope, offered no hope in practice. The Ministry of Finance staunchly defended the position that tax officials needed legal tools to prosecute fraudsters.

Statute of limitations on tax liabilities. Businesses prefer peace, not empty accusations.

The problem is that businesses value peace and a good reputation. Meanwhile, initiating criminal proceedings against a specific company immediately creates an atmosphere of suspicion. It's common knowledge that the tax authorities often make mistakes. But maybe not this time, maybe Company X actually has something on its conscience? And even if it turns out to be honest, initiating criminal proceedings against it damages its good name.

In this context, the state's reputation is also being damaged. The cases I'm writing about here weren't isolated. The "green book" itself mentioned 1,200 entrepreneurs treated this way, and that was only between 2008 and 2014, and only in certain parts of the country. When the state accuses thousands of entrepreneurs of dishonesty simply because it itself is inefficient, these entrepreneurs don't remain silent. They speak about their affairs to their contractors, families, and friends. In this way, the state's disastrous image is visible to a rather wide audience. To voters.

Perhaps government decision-makers have finally realized that dissatisfaction with the authorities stems not only from a less-than-stellar performance by the prime minister or another politician from the ruling coalition. It is often the result of ill-considered decisions by obscure officials, even those at a relatively low level. Perhaps the government, by implementing the current deregulation, not only in tax matters, is trying to improve its image. Of course, it would be best if entrepreneurs and ordinary citizens benefited as a result. One would like to believe so.