Object structure

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Title:

Dodatkowe zobowiązanie podatkowe jako sankcja za unikanie opodatkowania

Alternative title:

Additional tax liability as a sanction for tax avoidance

Creator:

Kopyściańska, Katarzyna

ORCID:

0000-0003-1955-5949

Subject and Keywords:

tax sanction ; tax liability ; Tax Ordinance ; tax on goods and services ; additional commitment ; offset

Description:

Tyt. tomu: Założenie racjonalnego prawodawcy w polskim porządku prawnym. Księga Jubileuszowa z okazji siedemdziesięciopięciolecia Wydziału Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego

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.

Place of publishing:

Wrocław

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Contributor:

Jabłoński, Mariusz. Red. ; Jarosz-Żukowska, Sylwia. Red.

Date issued:

2020

Identifier:

ISSN 0137-1134 ; ISSN 0239-6661

DOI:

10.19195/0137-1134.120.46

Source:

PAd P 101660 II

Language:

pol ; eng

Relation:

Acta Universitatis Wratislaviensis, ISSN 0239-6661, No 3978. Przegląd Prawa i Administracji 2020, 120, cz. 1, s. 619-629

Is version of:

Czasopisma Naukowe w Sieci (CNS)

Rights holder:

© Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o., Wrocław 2020

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