- Tytuł:
-
Planowane rozwiązania ograniczające lukę podatkową VAT w Polsce. Nowe metody wykrywania nieprawidłowości i ich eliminacji
Planned Solutions Aimed at Reducing VAT Gap in Poland. New Methods for Detecting Irregularities and their Elimination - Autorzy:
- Pastuszka, Jacek
- Powiązania:
- https://bibliotekanauki.pl/articles/417099.pdf
- Data publikacji:
- 2016-08
- Wydawca:
- Najwyższa Izba Kontroli
- Tematy:
-
VAT
tax gap
tax income
state budget
frauds
reducing the tax gap - Opis:
- The tax gap, understood as the difference between the planned (potential) tax incomes to the state budget and the actual amounts of taxes paid by the taxpayers, is influenced by numerous factors. These include all activities undertaken by entrepreneurs aimed at hiding transactions for which taxes should be paid. A special group of such activities are VAT frauds. In his article, the author presents the most important information on illegal practices related to VAT calculation, as well as changes proposed by the Polish government aimed at reducing the respective tax gap. The planned solutions have been assessed from the perspective of their advantages and flaws that directly affect the stability of the operational and legal environment of the taxpayers and the tax administration.
- Źródło:
-
Kontrola Państwowa; 2016, 61, 4 (369); 102-119
0452-5027 - Pojawia się w:
- Kontrola Państwowa
- Dostawca treści:
- Biblioteka Nauki
Artykuł