Management:

Director of Department: dr. Beata Rogowska - Rajda

Deputy Director: dr. Joanna Węgrzyn

Deputy Director: Emil Chojnacki

Deputy Director: Łukasz Pepliński

Contact:

phone: +48 (22) 694 38 86
e-mail: sekretariat.dsp@mf.gov.pl

The Tax Policy Department is responsible for formation the state’s tax policy and for analysing the tax system. In particular, the Department:
•    coordinates international cooperation in the field of tax policy with the EU, OECD and other international organizations and institutions;
•    negotiates agreements on the avoidance of double taxation and on the exchange of tax information with other countries;
•    provides and coordinates the policy of, tax avoidance, evasion and the elimination of double taxation;
•    provides unification of tax rules, in particular in scope of individual tax interpretations, general tax interpretations, investment agreement and general anti-abuse rules;
•    manages tasks related to general tax law and legislation, in particular the Tax Ordinance Act including extensive interpretation, investment agreement, anti-avoidance rules and tasks related to the legislation, implementation and interpretation of the provisions of the Tax Advisory Act; 
•    performs legislative tasks and ensures uniform application of provisions concerning administrative enforcement and  security proceedings, liquidation of movables that have become the property of the State Treasury and mutual assistance in the recovery of claims of EU Member States and third countries;
•    supports the Council for the Prevention of Tax Avoidance and the State Examination Commission for Tax Advisory;
•    analyses needs to penalise behaviour and deeds leading to the reduction of public-law liabilities related to the tax acts and issues prepares legislative provisions for the Fiscal Penal Code;
•    provides policy in the area of taxation economic activities using new technologies, including economic activities which key point using Internet ( digital economy);  
•    is responsible of unification, in scope of interpretation, the regulations regarding taxes and charges as follows: retail sales tax, tax on certain financial institutions, real property tax, agricultural tax, forest tax, transport vehicles tax, tax on acts in civil law, inheritance and gift tax, stamp duty, market place charge, local charge, health resort charge, advertisement charge, dog ownership charge and fee for a wholesale trade permit for alcoholic beverages in packages with a volume not exceeding 300 ml;
•    performs tasks related to tax reporting in the field of real property tax, agricultural tax and forest tax;
•    the department also supports the implementation of tax capacity building projects to developing countries through the Centre for Tax Solidarity.