Subject and Keywords:
The organization of gambling on machines has been subject to particularly rigorous restrictions by the Polish legislator. The control of this area was entrusted to the bodies of the National Tax Administration and the customs and tax authorities operating within its structures. In turn, customs and tax authorities carry out their tasks with the help of subordinate offices. The organizational structure of these offices has been regulated by law. In offices, divisions have been created within which individual organizational units, fulfilling a well-defined scope of tasks, function. The purpose of this article is an attempt to answer the question: what organizational cells of customs and tax offices have been entrusted with the task of counteracting the illegal organization of gambling on machines and to what extent? The literature of the subject proves that no one has yet undertaken a similar task. This article can therefore contribute to filling the gap in this area of financial law.