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PLMET:

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Title:

Tax effects of termination of economic activity in terms of income tax and tax procedure

Creator:

Szumlakowski, Roman

Subject and Keywords:

economic efficiency ; economic activity ; tax procedure ; entrepreneur ; commercial companies ; income taxes

Abstract:

On the basis of tax procedure the tax legislator introduces the concept of securing the implementation of tax liabilities resulting from the termination of a business through the effective use of the institution of solidarity debtor pursuant. The termination of economic activity is understood as a physical liquidation of a business rather than its subjective transformation, which may constitute the continuation of economic activity in a new organizational and legal form. This activity of the tax legislator consists in ensuring the implementation of tax liabilities by the tax bodies, which reflects the legislator’s position in the relationship between law and socio-economic development. The legislator strongly emphasised effective implementation of tax liabilities for the benefit of the state budget, which constitutes a compromise between certainty and flexibility of the tax law.

Place of publishing:

Wrocław

Publisher:

E-Wydawnictwo. Prawnicza i Ekonomiczna Biblioteka Cyfrowa. Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego

Contributor:

Górnicki, Leonard. Red.

Date issued:

2014

Resource Type:

journal

Format:

application/pdf

Identifier:

ISSN 2299-8322

Language:

pol ; eng

WUL Catalog:

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Is part of:

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Is referenced by:

www.fiw.prawo.uni.wroc.pl

Is replaced by:

Folia Iuridica Universitatis Wratislaviensis

Licence:

Rules of usage of Digital Library of Wroclaw University

Licence text:

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Rights holder:

© Copyright by Roman Szumlakowski

Location of original object:

Library of the Faculty of Law, Administration and Economics

Autor opisu:

WR U/PAdjm ; TK