Abstract

The article includes analysis of activity of the National Revenue Administration, which is under observation for the past few years, including the Minister of Finance as a chief authority of state administration responsible for cases issuing general interpretations and tax explanations. Activities of the Minister depend on issuing tax explanations to the amended or newly introduced tax law regulations. Apart from traditional elements of the procedures connected with creating law there is a clear stage of explanation on how to apply newly amended tax regulations.

There are doubts connected with issuing tax explanations in order to present correct and desirable understanding of a newly amended law, i.e. issuing tax explanations which constitute an individualistic “appendix” to the newly introduced regulations in order to explain their meaning. Apart from doubts regarding lack of communication of such important regulations, which are tax regulations (regulations should be clear and understandable for the recipient), such a practice has also a negative influence on the autonomy of tax authorities subordinate to the Minister in the structures of the National Revenue Administration.