[b]The Determination of Taxpayers Consumption Expenditures during Proceedings Concerning the Undisclosed Income[/b]
Journal Title: Krytyka Prawa. Niezależne studia nad prawem - Year 2013, Vol 5, Issue 1
Abstract
During proceedings concerning undisclosed income, tax authorities often use a means of assessment to determine taxpayers basic consumption expenditures. For this purpose they use statistics gathered by Central Statistical Office. The subject of this article is to analyse this practice from a critical perspective. In the author’s opinion such tax actions by the authorities violate a number of principles that are important in the correct application of regulations concerning the determination of the tax base by means of assessment.
Authors and Affiliations
Rafał Pasternak
Keywords
Related Articles
- EP ID EP62409
- DOI -
- Views 80
- Downloads 0
Causes and consequences of the division of sub-central governments tasks on its own tasks and commissioned ones
The purpose of the article is the characterization of the main reasons and consequences of the division of sub-central government tasks on its own tasks and commissioned ones and the indication of some controversy relat...
Rule of law, stato di diritto e certezza del diritto
In his study, F. Ancora is exploring the fundamental concepts of jurisprudence: the rule of law, the state of law and the concept of legal certainty. This analysis proves – according to its author – that the aforemention...
The 1917 Russian Revolution from the perspective of white-guardist and bolshevik state building
The 1917 Russian Revolution was one of the central events of the 20th century, resulting in a great deal of novel developments not only in terms of ideology and socio--economics, but also in the field of state-building....
[b][i]O tym, że Lewiatan jest jednak śmiertelny. Prywatny wymiar sprawiedliwości w doktrynie współczesnego libertarianizmu [/i][/b]
Autor przedstawia libertarianska alternatywę wobec państwowej policji i wymiaru sprawiedliwości. Oparta na aksjomacie nieagresji i prymacie wolności indywidualnej konstrukcja teoretyczna proponuje, zamiast państwowego mo...
Nowa faza rozwoju czasopisma
Przedmowa<br/><br/>