Object's details: Grey area and delinquency in liquid fuel trading — tax dimension of a phenomenon

Description

• PLMET:
  
  http://confluence.man.poznan.pl/community/display/FBCMETGUIDE
• Title:
  
  
  Grey area and delinquency in liquid fuel trading — tax dimension of a phenomenon
• Creator:
  
  
  Ćwiąkała-Małys, Anna
  ;
  Piotrowska, Iwona
  
• Subject and Keywords:
  
  
  grey area;
  tax dimension;
  fuel trading;
  delinquency;
  
  
  
  szara strefa;
  zjawisko;
  wymiar podatkowy;
  handel paliwami
• Abstract:
  
  
  For many years one of the dominant source of a budget income has been indirect tax. The biggest part of it is constituted by tax on goods and services and excise tax. Inflows of excise tax generated from liquid fuel trade are exposed to reductions due to illegal production as well as trade in grey area. Specialized crime groups are involved in production and trade of fake fuel. Illegal practices are more and more differentiated and reach in their scope outside our country. Law enforcement agencies are involved in disclosing this illegal trade. Additionally, tax agencies are authorized to disclose illegal practices of fuel trade in grey area. All actions taken by authorised agencies are to secure State Treasury matter in guaranteeing financial security.
• Place of publishing:
  
  Wrocław
• Publisher:
  
  Wydawnictwo Uniwersytetu Wrocławskiego
• Contributor:
  
  
  Jabłoński, Mariusz
  :
  Redaktor,
• Date issued:
  
  2013
• Date copyrighted:
  
  2013
• Resource Type:
  
  
  text;
  
  
  
  tekst
• Detailed Type:
  
  
  czasopisma (wydawnictwa ciągłe);
  artykuł
• Identifier:
  
  oai:repozytorium.uni.wroc.pl:117311 ;
  ISSN 0137-1134;
  ISSN 0239-6661
• Source:
  
  
  PAd P 101660
• Language:
  
  eng
• Relation:
  
  Acta Universitatis Wratislaviensis, ISSN 0239-6661, No 3550. Przegląd Prawa i Administracji, ISSN 0137-1134, 2013, 95, s. 133-143
• WUL Catalog:
  
  
  https://katalog.bu.uni.wroc.pl/lib/item?id=chamo:109942
• 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;
  
  
  
  Korzystanie z tego materiału jest możliwe zgodnie z właściwymi przepisami o dozwolonym użytku lub innych wyjątkach przewidzianych w przepisach prawa, a korzystanie w szerszym zakresie wymaga uzyskania zgody uprawnionego
• License:
  
  
  Making materials available on the basis of the agreement with the owner of the property copyrights;
  
  
  
  Udostępnianie na podstawie umowy z właścicielem majątkowych praw autorskich
• Rights holder:
  
  Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.
• Location of original object:
  
  
  Biblioteka Wydziału Prawa, Administracji i Ekonomii

Object is located in the collections:

Additional information

• Creation date: 2020-11-03
• Last modification date: 2024-04-25
• Content object's number of views: 33
• You could also download the object's description in these formats:
  RDF;
  OAI-PMH
• Download IIIF manifest:
  https://repozytorium.uni.wroc.pl/iiif-manifest/manifest/117311/PDF.json