TY - GEN A1 - Kopyściańska, Katarzyna A2 - Jabłoński, Mariusz A2 - Jarosz-Żukowska, Sylwia PB - Wydawnictwo Uniwersytetu Wrocławskiego N2 - 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. L1 - http://repozytorium.uni.wroc.pl/Content/110318/PDF/49_Kopyscianska_K_Dodatkowe_zobowiazanie_podatkowe_jako_sankcja_za_unikanie_opodatkowania.pdf CY - Wrocław L2 - http://repozytorium.uni.wroc.pl/Content/110318 PY - 2020 KW - tax sanction KW - tax liability KW - Tax Ordinance KW - tax on goods and services KW - additional commitment KW - offset T1 - Dodatkowe zobowiązanie podatkowe jako sankcja za unikanie opodatkowania UR - http://repozytorium.uni.wroc.pl/dlibra/publication/edition/110318 ER -