The main factors determining the choice of method of the tax base determination by means of assessment in light of the Polish Tax Ordinance
Journal Title: Krytyka Prawa. Niezależne studia nad prawem - Year 2015, Vol 7, Issue 1
Abstract
The main aim of this article is to classify and characterise the major factors that have influence on the choice of method of the determination of the tax base by means of assessment. The author lists four factors and assesses how each of these affects the result of the determination of the tax base by means of assessment. Their application should lead to the obtaining result of value of tax base similar to its actual size. Not all of these factors properly realises this objective, which is also a subject of analysis and evaluation.
Authors and Affiliations
Rafał Pasternak
Keywords
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- EP ID EP79267
- DOI 10.7206/kp.2080-1084.90
- Views 62
- Downloads 0
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