@misc{Kopyściańska_Katarzyna_Dodatkowe_2020, author={Kopyściańska, Katarzyna}, copyright={Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.}, address={Wrocław}, howpublished={online}, year={2020}, publisher={Wydawnictwo Uniwersytetu Wrocławskiego}, language={pol}, language={eng}, abstract={One of the dominant forms of so-called tax resistance is tax avoidance, involving the use of legal methods to minimise the tax burden. From the taxpayer’s point of view, rational behaviour is behaviour that minimises the tax burden. As a consequence, the attention of the legislators focuses on counteracting the above described trends by using the regulations of international tax law, as well as by introducing internal regulations aimed at counteracting tax avoidance. The purpose of the article is to present the regulations regarding additional tax liability in value added tax and in Tax Ordinance known as tax sanctions, whose primary purpose is to prevent tax avoidance.}, type={text}, title={Dodatkowe zobowiązanie podatkowe jako sankcja za unikanie opodatkowania}, keywords={tax sanction, tax liability, Tax Ordinance, tax on goods and services, additional commitment, offset}, }