Object structure

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Typical evidence of tax procedure

Subject and Keywords:

tax information   tax returns   tax books   evidences


The article introduces the issue of evidence of tax procedure, and especially the specific evidence of tax procedure. This catalog includes the characteristic evidence - tax books, tax returns and tax information. Tax books are the primary evidence in tax proceedings, providing substantial information about the situation of the taxpayer. From their content the tax authority finds out whether the taxpayer ought to be taxed. If there are no tax books, the tax authorities would not be aware of any event affecting the situation of the taxpayer. Therefore, the tax books can not be replaced by another evidence. Tax returns are a formal explanation of the taxpayer in the tax case. A taxpayer informs the tax authority about his or her tax situation. Tax returns are the information about the resulting tax liability or they only inform the tax authority about the situation of the taxapayer. Tax returns are documents drawn up by the taxpayer for the relevant tax authority. Obtaining tax information is regulated in detail by the Tax Code. This information is obtained at the request of the tax authority or without such a request. Tax information is auxiliary evidence in tax procedure. Tax information is a another way to know the tax situation of the taxpayer, when the tax books and tax returns are insufficient.

Place of publishing:



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

Date issued:


Detailed Type:





ISSN 2450-3932


pol   eng

WUL Catalog:

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Is referenced by:



Folia Iuridica Wratislaviensis

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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


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Rights holder:

Copyright by Jakub Szremski

Location of original object:

Library of the Faculty of Law, Administration and Economics

Autor opisu:

WR U/PAdjm   TK