Object structure

click here to follow the link


An analysis of tax inspections efficiency in countering the grey area in trade — a case of the Internet

Subject and Keywords:

analysis of tax inspections efficiency   countering the grey area   grey area   trade   Internet


For years there have been actions taken to reduce the grey area in economy. Not only the number of inspections and their frequency have increased but also their efficiency which is counted on the basis of detected irregularities — tax reductions. The efficiency of actions taken in the opinion of entrepreneurs is low and in Supreme Chamber of Control’s opinion it is still in constant evolution. The biggest problem is the lack of intensive cooperation between controlling authorities of various levels and a central tax system.

Place of publishing:



Wydawnictwo Uniwersytetu Wrocławskiego

Date issued:


Date copyrighted:


Resource Type:



ISSN 0239-6661   ISSN 0137-1134


pol   eng


Acta Universitatis Wratislaviensis, ISSN 0239-6661, No 3469. Przegląd Prawa i Administracji, ISSN 0137-1134, 2012, 91, s. 137-145

Is version of:

Czasopisma Naukowe w Sieci (CNS)

Access rights:

The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity


Making materials available on the basis of the agreement with the owner of the property copyrights

Rights holder:

Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.