- Tytuł:
-
Szara strefa i luka podatkowa w działalności turystycznej - jak ograniczyć straty budżetu państwa
Grey Area and Tax Gap in Tourism – Activities Aimed at Limiting State Budget Losses - Autorzy:
-
Karpińska_Mizielińska, Wanda
Smuga, Tadeusz
Ważniewski, Piotr - Powiązania:
- https://bibliotekanauki.pl/articles/416493.pdf
- Data publikacji:
- 2018-10
- Wydawca:
- Najwyższa Izba Kontroli
- Tematy:
-
grey area
tax gap
touristic activity
tax evasion
irregular economy
public finance sector - Opis:
- The share of grey area in tourism is very high: it is estimated that in 2016 only the respective tax gap stood about PLN 2.3 billion. The main reason behind is the low scale of business (small firms prevail) whose costs (both administrative and financial) are high, its economic potential is low, while its range usually local only. That is why these firms often evade taxation and social and health insurance contributions, they often understate their income while overstate costs, and invest finances from unknown sources. The article presents proposals for measures aimed at limiting the grey area and for improving tax collection.
- Źródło:
-
Kontrola Państwowa; 2018, 63, 5 (382); 87-107
0452-5027 - Pojawia się w:
- Kontrola Państwowa
- Dostawca treści:
- Biblioteka Nauki
Artykuł