Opodatkowanie dochodów nieujawnionych przez podatnika oraz dochodów pochodzących z czynów przestępnych – obecny i pożądany model
Journal Title: Studia BAS - Year 2018, Vol 54, Issue 2
Abstract
The aim of the paper is to identify shortcomings in the regulatory framework regarding the legal response to non-disclosure of subject of taxation under tax law and fiscal penal law in Poland. The authors first describe the historical background and discuss current legal arrangements. Next, they provide some recommendations on new regulatory measures that should be implemented in order to stay in compliance with the standards of the rule of law.
Authors and Affiliations
Henryk Dzwonkowski, Małgorzata Kurzac
Keywords
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- EP ID EP520788
- DOI 10.31268/StudiaBAS.2018.11
- Views 63
- Downloads 0
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