Tax odyssey – tax avoidance which ends with penalty?
Journal Title: Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej - Year 2018, Vol 22, Issue 3
Abstract
The doctrine states that tax evasion is a legal action, albeit not tolerated by the state. The legality of tax evasion is of private law character, under the Tax Law tax evasion results in deprivation of the illegal tax benefit. Self-assessment which is non-compliant with the factual proceeding of the taxed actions, is penalized by the Penal Fiscal Law as tax fraud. The objective of this paper is to indicate the limits beyond which legal actions, procedurally compliant with the Tax Law, become criminal. The doubts raised by the taxpayer through acting contrarily to the objective and the spirit of the Tax Law may bring not only financial consequences but also criminal penalty.<br/><br/>
Authors and Affiliations
Krzysztof, Raul Woźniak
BUSINESS ACTIVITY IN ADMINISTRATIVE AND PRIVATE AND LEGAL ASPECTS AS WELL AS INTERPRETATION AND COLLISION OF STATUTORY DEFINITIONS
The paper tries to conduct an analysis of the existing definitions of business activity in the Polish legal system. Polish legal regulations assume in their subject matter a statutory concept of business (economic) activ...
NEW DEVELOPMENTS AND REFORM PROPOSALS OF THE MACROECONOMIC IMBALANCE PROCEDURE
The European Union (EU) has had a five-year experience with the Macroeconomic Imbalance Procedure (MIP) that was introduced by the European Commission in December 2011 as a response to accumulation of huge imbalances wit...
Organisation of Execution of Police Tasks in the Context of Risk Management Process
The paper focuses on the presentation of statutory tasks and procedures applied by the Police in crisis proceedings. The description of the formation is enhanced by its organisational structure which is shown from the pe...
REWIZJA FINANSOWA NIEZBĘDNYM ELEMENTEM BEZPIECZEŃSTWA OBROTU GOSPODARCZEGO
Podstawowym źródłem informacji gospodarczej we współczesnym świecie są sprawozdania finansowe podmiotów gospodarczych. Sprawozdanie finansowe sporządzone na ostatni dzień roku obrotowego odzwierciedla występujące w przed...
THE ANALYSIS OF OWN REVENUES OF SILESIAN RURAL COMMUNITIES OF THE BESKIDY EUROREGION IN THE PERIOD 2006-2016
It has been 17 years since Beskidy Euroregion was established. This is enough time to make a first assessment concerning the level of development of communes situated in this Euroregion. Most of them are rural communes,...