Abstract

One of many consequences of implementing by the legislator system changes in the structure of the Polish fiscal code is giving new competences to tax authorities regarding changes in taxation of turnover of motor cars.Those changes were given both to tax authorities, i.e. chiefs of offices of tax and customs and directors of chambers of tax administration, and also, until now, to chiefs of tax offices, familiar to taxpayers. The carried out analysis of effective regulations involved law regulations regarding taxation of turnover of two most important, from a budget point of view, taxes, i.e. excise tax and goods and services tax. The analyzed changes directly influence the way of accounting for the two taxes, which is supposed to influence sealing of the tax system.