@misc{Gadowska_Kaja_Praktyka,
 author={Gadowska, Kaja},
 howpublished={online},
 publisher={Zielona Góra: Lubuskie Towarzystwo Naukowe},
 publisher={Zielona Góra: Uniwersytet Zielonogórski, Wydział Pedagogiki, Psychologii i Socjologii},
 language={pol},
 abstract={The constitutional concept of the common good is the reason for the existence of public authorities. Administration performing state functions should serve the needs of citizens. An adequate selection of the staff who carry out state functions is a condition for a well-functioning administration. The selection is particularly important in the case of tax administration, a key link in the system of public revenue collection. The aim of this article is to analyse the weaknesses of Poland`s tax administration system. Such weaknesses have an influence on establishing professional staff.},
 abstract={Accordingly, the core hypothesis in the article is that staff recruitment based on objective criteria is essential for the effective performance of tax administration tasks. Particular attention was paid to the rules of filling positions of directors and deputy directors of tax chambers, tax offices, and tax control offices. The quality of staff?s work depends, after all, on the competence of people occupying these positions.},
 abstract={In accordance with the hypothesis, the bigger the influence of political, not substantive, factors on the process of filling positions and the weaker the guarantee of stable employment are, the bigger the extent is to which employees succumb to political patrons` suggestions, and the more difficult it is for them to resist political pressure. In the case of tax administration, all these factors (taking into consideration changing, complicated, and unclear tax laws; regulations hindering tax law interpretation; and political pressure to increase budgetary income) may have negative consequences for tax-payers.},
 type={artykuł},
 title={Praktyka obsadzania stanowisk w administracji skarbowej III RP w świetle wartości konstytucyjnych = The practice of filling tax administration positions in the Third Polish Republic in the light of constitutional values},
 keywords={administracja skarbowa, obsadzanie stanowisk, dobro, służba cywilna, tax administration, filling positions, civil service, common good},
}