- Tytuł:
-
Opodatkowanie dochodów nieujawnionych przez podatnika oraz dochodów pochodzących z czynów przestępnych – obecny i pożądany model
Taxation of income not disclosed by a taxpayer and income from criminal acts. Current status and desired models - Autorzy:
-
Dzwonkowski, Henryk
Kurzac, Małgorzata - Powiązania:
- https://bibliotekanauki.pl/articles/11364401.pdf
- Data publikacji:
- 2018
- Wydawca:
- Kancelaria Sejmu. Biuro Analiz Sejmowych
- Tematy:
-
taxation of undisclosed income
taxation of income from criminal acts
non-disclosure of the subject of taxation
tax evasion
tax fraud - Opis:
- 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.
- Źródło:
-
Studia BAS; 2018, 2(54); 227-244
2080-2404
2082-0658 - Pojawia się w:
- Studia BAS
- Dostawca treści:
- Biblioteka Nauki