The use of the method for the tax base estimation as the way for contradiction tax fraud in the value add tax – selected issues
Journal Title: Zarządzanie i Finanse - Year 2013, Vol 11, Issue 2
Abstract
One feature of tax system is existing of tax fraud. One type of contradicting the tax evasion is estimation of tax base. The provisions point out different methods of estimation of the tax base. The tax law allows using also other methods than those indicated in the provisions. The analysis of use other methods than those indicated in the provisions was given. The scope of the analyze was different cases from the administrative court. The use of other methods of estimating of tax base requires taking into consideration plenty of features. The drafting of the guidelines for using other methods of estimating of tax base was proposed.
Authors and Affiliations
Radosław Witczak
Keywords
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- EP ID EP88444
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