Abstract

The purpose of the present article is to evaluate statutory changes regarding the whitelist of taxpayers.

The analysis was conducted through a dogmatic research approach.

After dissertation it turned out that aft er 27 years of dilatory work of creating the list of taxpayers along with their bank accounts the list is incomplete and it raises numerous doubts and practical problems. First of all, a full list of bank accounts of taxpayers has not been created due to omission of private and foreign bank accounts. Moreover, it was possible and legal to make transfers to other accounts than the ones on the list. Finally, non-systemic solutions came into force which did not seal the tax system. As a result, the authors of the regulations in hand did not reach their goals.