120 officers employed as revenue collectors as the 'elite' of the National Revenue Administration

This article is devoted to an institution of officers employed as revenue collectors. This institution has been functioning in the Polish tax system since 1 March 2017, so since an establishment of the National Revenue Administration. Results of an empirical research have confirmed that the position of the officer is merely an “ineffective clerical post” in the structures of the tax (treasury) administration. In addition, the analysis revealed, among other things, that 58.33% of officers employed as a revenue collectors do not have a university degree with a legal and tax profile relevant to the assessment, collection and enforcement of public and legal levies.