Object's details: An analysis of tax inspections efficiency in countering the grey area in trade — a case of the Internet

Description

• PLMET:
  
  http://confluence.man.poznan.pl/community/display/FBCMETGUIDE
• Title:
  
  
  An analysis of tax inspections efficiency in countering the grey area in trade — a case of the Internet
• Creator:
  
  
  Ćwiąkała-Małys, Anna
  ;
  Nowakowska-Kempna, Iwona
• Subject and Keywords:
  
  
  analysis of tax inspections efficiency;
  countering the grey area;
  grey area;
  trade;
  Internet;
  
  
  
  kontrole podatkowe;
  analiza efektywność kontroli podatkowych;
  szara strefa;
  przeciwdziałanie szarej strefie;
  handel;
  Internet
• Abstract:
  
  
  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:
  
  Wrocław
• Publisher:
  
  Wydawnictwo Uniwersytetu Wrocławskiego
• Contributor:
  
  
  Jabłoński, Mariusz
  :
  Redaktor,
• Date issued:
  
  2012
• Date copyrighted:
  
  2012
• Resource Type:
  
  
  text;
  
  
  
  tekst
• Detailed Type:
  
  
  czasopisma (wydawnictwa ciągłe);
  artykuł
• Identifier:
  
  oai:repozytorium.uni.wroc.pl:117533 ;
  ISSN 0137-1134;
  ISSN 0239-6661
• Source:
  
  
  PAd P 101660
• Language:
  
  eng
• Relation:
  
  Acta Universitatis Wratislaviensis, ISSN 0239-6661, No 3469. Przegląd Prawa i Administracji, ISSN 0137-1134, 2012, 91, s. 137-145
• 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: 2020-11-06
• Last modification date: 2024-04-24
• Content object's number of views: 25
• 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/117533/PDF.json