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
Related Articles
- EP ID EP88444
- DOI -
- Views 80
- Downloads 0
Wpływ zmian w ustawie o finansach publicznych na koszt finansowania samorządów
Autor analizuje wpływ wprowadzenia indywidualnego wskaźnika zadłużenia z art. 243 ustawy z 27 sierpnia 2009 roku o finansach publicznych na koszt finansowania zewnętrznego jednostek samorządu terytorialnego. Nowe r...
Responsible management of the supply chain within the conditions of enterprise’s internationalization
The main purpose of this article is to make an assessment of the influence of enterprise’s internationalization on realization and accomplishments of CSR concept within the responsible management of supply chain. India a...
Zmienność funduszy własnych a efektywność banków spółdzielczych
Współczesne banki spółdzielcze należą do jednych z ważniejszych instytucji finansowych na świecie, mogących konkurować w wielu obszarach z bankami komercyjnymi. Fundusze własne banku spółdzielczego są elementem ist...
Quality, food and nutrition safety
The study presents the state of food safety and commercial quality of selected groups of grocery products. Fish products belong to the group with the highest percentage of tested samples that were questioned. The quality...
The effectiveness of long straddle strategy in high volatility WIG20
The aim of this paper is to examine the effectiveness of long straddle strategies on the Warsaw Stock Exchange in 2007-2012. The strategies don’t guarantee high profitability despite the high volatility of WIG20. T...