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    Wyświetlanie 1-14 z 14
    Tytuł:
    The role of education in forming voluntary tax compliance
    Autorzy:
    Kołodziej, Sabina
    Powiązania:
    https://bibliotekanauki.pl/articles/443112.pdf
    Data publikacji:
    2011
    Wydawca:
    ADVSEO
    Tematy:
    TAX COMPLIANCE
    TAX BEHAVIOR
    ATTITUDES
    EDUCATION
    Opis:
    The article describes a variety of factors determining taxpayers willingness to pay taxes. External, referred to economic variables (e.g. tax rates, income), and internal, related to psychological features (e.g. knowledge, motivational postures), factors are distinguished. Particularly, the relation between the level of economic knowledge and attitudes toward taxation is discussed.
    Źródło:
    General and Professional Education; 2011, 1; 22-25
    2084-1469
    Pojawia się w:
    General and Professional Education
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    The Theory of Planned Behaviour as a Research Tool an Connection with Tax Law and Economics
    Autorzy:
    Bellová, Jana
    Špírková, Taťána
    Powiązania:
    https://bibliotekanauki.pl/articles/1368104.pdf
    Data publikacji:
    2021-02-01
    Wydawca:
    Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
    Tematy:
    theory of planned behavior
    tax compliance.
    Opis:
    The Theory of Planned Behaviour (TPB) is a theory from the field of psychology that was developed by Icek Ajzen in 1985 in order to predict and change human behavior. The theory works with three basic inputs concerning the studied behavior of the person. These then lead to an intention to behave in a certain way. Over the years the theory has been successfully applied to research in various fields. By using the method of systematic review, deduction, induction and synthesis, the article looks into the use of the TPB research model in connection with tax law and economics. One of the areas where tax law and economics meet is taxes. Hence the aim of the article is to confirm or disapprove the hypothesis that firstly TPB has been used in connection with taxes over the last ten years. If this hypothesis is confirmed then it is the aim to determine in which areas it has been applied. Secondly to confirm or disapprove the hypothesis that TPB has been used in connection with taxes in all seven world regions as divided by the World Bank. If that hypothesis is correct the aim is to determine how it has been applied in the Czech Republic and with what results.
    Źródło:
    Financial Law Review; 2021, 21, 1; 1-15
    2299-6834
    Pojawia się w:
    Financial Law Review
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Tax Compliance and Public Goods Provision. An Agent-based Econophysics Approach
    Autorzy:
    Hokamp, Sascha
    Seibold, Götz
    Powiązania:
    https://bibliotekanauki.pl/articles/2076597.pdf
    Data publikacji:
    2014
    Wydawca:
    Polska Akademia Nauk. Czytelnia Czasopism PAN
    Tematy:
    tax compliance
    econophysics
    multi-agent model
    Opis:
    We calculate the dynamics of tax evasion within a multi-agent econophysics model which is adopted from the theory of magnetism and previously has been shown to capture the main characteristics from agent-based based models which build on the standard Allingham and Sandmo approach. In particular, we implement a feedback of public goods provision on the decision-making of selfish agents which aim to pursue their self interest. Our results imply that such a feedback enhances the moral attitude of selfish agents thus reducing the percentage of tax evasion. Two parameters govern the behavior of selfish agents, (i) the rate of adaption to changes in public goods provision and (ii) the threshold of perception of public goods provision. Furtheron we analyze the tax evasion dynamics for different agent compositions and under the feedback of public goods provision. We conclude that policymakers may enhance tax compliance behavior via the threshold of perception by means of targeted public relations.
    Źródło:
    Central European Journal of Economic Modelling and Econometrics; 2014, 4; 217-236
    2080-0886
    2080-119X
    Pojawia się w:
    Central European Journal of Economic Modelling and Econometrics
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    The Theory of Planned Behaviour as a Research Tool an Connection with Tax Law and Economics
    Autorzy:
    Bellová, Jana
    Špírková, Taťána
    Powiązania:
    https://bibliotekanauki.pl/articles/1368135.pdf
    Data publikacji:
    2021-02-01
    Wydawca:
    Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
    Tematy:
    theory of planned behavior
    tax compliance.
    Opis:
    The Theory of Planned Behaviour (TPB) is a theory from the field of psychology that was developed by Icek Ajzen in 1985 in order to predict and change human behavior. The theory works with three basic inputs concerning the studied behavior of the person. These then lead to an intention to behave in a certain way. Over the years the theory has been successfully applied to research in various fields. By using the method of systematic review, deduction, induction and synthesis, the article looks into the use of the TPB research model in connection with tax law and economics. One of the areas where tax law and economics meet is taxes. Hence the aim of the article is to confirm or disapprove the hypothesis that firstly TPB has been used in connection with taxes over the last ten years. If this hypothesis is confirmed then it is the aim to determine in which areas it has been applied. Secondly to confirm or disapprove the hypothesis that TPB has been used in connection with taxes in all seven world regions as divided by the World Bank. If that hypothesis is correct the aim is to determine how it has been applied in the Czech Republic and with what results.
    Źródło:
    Financial Law Review; 2021, 21, 1; 1-15
    2299-6834
    Pojawia się w:
    Financial Law Review
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Typology of taxpayers and tax policy
    Autorzy:
    Niesiobedzka, Malgorzata
    Powiązania:
    https://bibliotekanauki.pl/articles/430824.pdf
    Data publikacji:
    2014-09-01
    Wydawca:
    Polska Akademia Nauk. Czytelnia Czasopism PAN
    Tematy:
    taxpayers
    tax compliance
    tax evasion
    tax morale
    tax fairness
    Opis:
    The issue how to reduce of tax evasion is widely discussed in the literature. A public authority may affect the behavior of taxpayers, not only through economic factors, but also by strengthen fiscal discipline. In this process especially role play such issues as tax morale, tax mentality and perceived tax justice. The purpose of the study was to identify groups of taxpayers with similar attitudes towards taxes and similar tax behaviors. Cluster analysis elicited four types of tax payers: Intrinsic Tax Payer, External Tax Payer, Intrinsic Tax Evader, External Tax Evader. In the study the most common were the first two types of taxpayers. Elicited types correspond with motivational tax postures identified by Braithwaite(2001, 2003) and Torgler (2003). The conclusions sum up the key issues discussed, policy implications and the limitation of the analysis.
    Źródło:
    Polish Psychological Bulletin; 2014, 45, 3; 372-379
    0079-2993
    Pojawia się w:
    Polish Psychological Bulletin
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Racjonalny system podatkowy w świetle percepcji kadry menedżerskiej – przegląd teoretyczny
    Autorzy:
    Marczak, Jarosław
    Bogovac, Jasna
    Powiązania:
    https://bibliotekanauki.pl/articles/610535.pdf
    Data publikacji:
    2016
    Wydawca:
    Uniwersytet Marii Curie-Skłodowskiej. Wydawnictwo Uniwersytetu Marii Curie-Skłodowskiej
    Tematy:
    rational tax system
    management’s perception
    tax compliance
    Opis:
    Taxes have always attracted interest for many reasons. States need them to meet their demand for public money and taxpayers know that taxes reduce their disposable funds. The importance of taxes has even increased in the present period of globalizing economies, integrating states, and expanding multinational corporations (MNC). Taxes collected in a country form a system, so it is quite natural to ask questions about the system’s performance. Is it adapted to the economic and social system of the country? Is it immune to adverse phenomena, such as tax havens? Can it compete with the tax systems in other countries? Simply speaking, is the system rational?The main issue of this paper is to analyze and predict the important characteristics of tax legislation and practice of tax administration that make taxpayers feel confident doing business in a particular country and at the same time create a reliable environment for the government to lead fiscal policy by different fiscal instruments.
    Podatki od zawsze wzbudzały zainteresowanie z różnych powodów. Państwa interesują się nimi ze względu na zapotrzebowanie na pieniądz publiczny, a podatnicy, ponieważ podatki uszczuplają ich fundusze nabywcze. W czasach globalizacji gospodarczej, integracji państw i rozbudowanych korporacji ponadnarodowych znaczenie podatków jeszcze wzrosło. Podatki pobierane w kraju tworzą system, zatem pytanie o efektywność tego systemu jest całkowicie uzasadnione. Czy jest dostosowany do systemu gospodarczego i społecznego kraju? Czy jest odporny na niekorzystne zjawiska, takie jak raje podatkowe? Czy może konkurować z systemami podatkowymi innych krajów? Najprościej rzecz ujmując, czy jest to system racjonalny?Głównym tematem artykułu jest analiza i ocena ważnych cech ustawodawstwa podatkowego i praktyki administracji podatkowej, które dają podatnikom pewność prowadzenia działalności gospodarczej w danych krajach, a jednocześnie tworzą wiarygodne otoczenie dla rządu do prowadzenia polityki podatkowej przez różne instrumenty fiskalne.
    Źródło:
    Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia; 2016, 50, 1
    0459-9586
    Pojawia się w:
    Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Generation Z studentsʼ motivation to pay taxes
    Autorzy:
    Florek, Dominika
    Powiązania:
    https://bibliotekanauki.pl/articles/1917394.pdf
    Data publikacji:
    2021-06-21
    Wydawca:
    Stowarzyszenie Księgowych w Polsce
    Tematy:
    tax compliance
    tax morality
    tax mentality
    tax motivation
    taxpayer environment
    Opis:
    Methodology/approach: In a quantitative empirical study, a questionnaire containing a set of 31 questions was used. The analysis of the results was conducted using descriptive statistics. Results: The results indicate that Generation Z's motivation to pay taxes is influenced by factors that come from four platforms of tax compliance. Research limitations/implications: The basic limitation concerns the fact that the study was conducted as a pilot. Therefore, it illustrates and examines a certain fragment of reality, but does not allow us to make inferences about the population. However, it is the basis for further research in this area and shows what direction it will take. Originality/Value: The article evaluates and analyzes factors from the four platforms of tax compliance that have an impact on the tax payment motivation of future taxpayers in Poland. There is a simultaneous examination of several variables derived from each plane of the taxpayer environment.
    Źródło:
    Zeszyty Teoretyczne Rachunkowości; 2021, 45(2); 51-68
    1641-4381
    2391-677X
    Pojawia się w:
    Zeszyty Teoretyczne Rachunkowości
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Estimating an impact of base erosion and profit shifting (BEPS) countermeasures - a case of business group
    Autorzy:
    Legenzova, Renata
    Levišauskaitė, Kristina
    Kundelis, Egidijus
    Powiązania:
    https://bibliotekanauki.pl/articles/18797256.pdf
    Data publikacji:
    2017
    Wydawca:
    Instytut Badań Gospodarczych
    Tematy:
    BEPS
    BEPS countermeasures
    business group
    tax compliance costs
    Opis:
    Research background: Base erosion and profit shifting (BEPS) is a reduction of corporate income tax base and related corporate income tax payments via taking advantage of tax loopholes. OECD prepared 15 BEPS actions, which set countermeasures to fight tax avoid-ance in a coordinated way and shall be implement by countries on a voluntary basis. Literature review revealed that on a macro-level and company-level the extent of BEPS is large and statistically significant while studies addressing micro-level (transaction-level) impact and BEPS countermeasures' related issues are limited. Purpose of the article: to identify methods and metrics available for evaluation of BEPS countermeasures' impact on a micro-level and to assess BEPS countermeasures' impact on a business group. Methods: the paper employs comparative analysis of scientific and professional literature to identify approaches and methods available for evaluation of BEPS countermeasures' impact on a micro-level; and a case analysis method to assess an expected impact of BEPS coun-termeasures on a specific business group.  Findings & Value added: An approach used to estimate BEPS countermeasures impact on the micro-level differs from the one applied in macro-level analysis. To conduct the case analysis, OECD?s proposed macro-level fiscal impact assessment approach has been adapted for a micro-level analysis. It includes the analysis of the transactions subject to BEPS countermeasures and develops an action plan to manage related risks. The conducted case analysis differs from previous research as it employs transaction-level data and estimates fiscal effect of BEPS countermeasures on a micro-level. Analysis of the activities of the specific business group revealed that 5 from 15 countermeasures are relevant and directly applicable to this business group. They would not have an immediate significant direct fiscal effect, but risks related to BEPS countermeasures exist and action plans to manage negative effects of BEPS countermeasures have to be implemented.
    Źródło:
    Oeconomia Copernicana; 2017, 8, 4; 621-642
    2083-1277
    Pojawia się w:
    Oeconomia Copernicana
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Trust in Institutions and Tax Compliance. A Multilevel Analysis of the Regions of Spain
    Autorzy:
    Cantero-Galiano, Jesús
    Powiązania:
    https://bibliotekanauki.pl/articles/36101493.pdf
    Data publikacji:
    2022
    Wydawca:
    Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
    Tematy:
    tax compliance
    trust
    tax behavior
    slippery slope framework
    multilevel analysis
    Opis:
    The purpose of the article/hypothesis: The aim of this work is to delve into the significance of trust in the phenomenon of tax compliance. Specifically, the relationship between taxpayers’ trust in the Government, administrations and institutions and their reported disposition towards tax compliance is explored based on the case of Spain and at regional level (NUTS2). Methodology: Using 2017 data collected by the European Values Study (EVS) and the Quality of Government Institute at the University of Gothenburg (QoG), a multilevel linear model is proposed where we assess the impact of citizen support for the Government and institutions on the disposition towards tax compliance. This model allows to simultaneously capture the relationships at taxpayer level and the effects of regional factors in the same equation. Results of the research: The results of the multilevel estimation allow the authors to reject the null hypothesis and accept, at least provisionally, the existence of a direct effect of trust in the institutions on tax compliance at regional level. Additionally, the low significance observed in the regional level variables suggests that citizens have non-decentralized perception of tax obligations. Furthermore, given that the effects are measured in terms of the quality of the institutions and government, the implications for regional policy and the actions of regional governments are of significant interest for the study of tax behavior and compliance.
    Źródło:
    Finanse i Prawo Finansowe; 2022, Numer Specjalny: Challenges for National Tax Policies and International Tax Coordination – Selected Issues from the Polish, Spanish and International Perspectives; 81-97
    2391-6478
    2353-5601
    Pojawia się w:
    Finanse i Prawo Finansowe
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Factors Explaining Tax Compliance
    Autorzy:
    Lagos Rodríguez, Mª Gabriela
    Powiązania:
    https://bibliotekanauki.pl/articles/36100420.pdf
    Data publikacji:
    2022
    Wydawca:
    Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
    Tematy:
    tax administration
    tax compliance
    taxpayer behavior
    public decision-making
    public economy
    theoretical review
    Opis:
    The aim of the article: The aim is to examine factors explaining tax compliance identified in the Economy to design an efficient tax compliance system. Methodology: In order to achieve the formulated aim, the paper provides an economic literature review on tax compliance related to the efforts of governments to encourage taxpayer compliance while minimizing the cost of a tax administration’s activity. The paper presents a brief laying out the economics of tax evasion. Them, it focuses on critical summaries of what has been learned. Results of the research: The different factors identified indicate that tax compliance is a complex problem, with evident social costs and a significant impact on tax administration decisions. The tax compliance system minimizes the uncertainty and encourages the adoption of a series of voluntary mechanisms for cooperation between taxpayers and the tax administration.
    Źródło:
    Finanse i Prawo Finansowe; 2022, Numer Specjalny: Challenges for National Tax Policies and International Tax Coordination – Selected Issues from the Polish, Spanish and International Perspectives; 69-79
    2391-6478
    2353-5601
    Pojawia się w:
    Finanse i Prawo Finansowe
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    The role of tax education in supply chain management a case of Indonesian supply chain companies
    Rola edukacji podatkowej w zarządzaniu łańcuchem dostawy przypadek indonezyjskich firm z łańcuchami dostaw
    Autorzy:
    Saudi, M. H. M.
    Sinaga, H. O.
    Roespinoedji, D. S.
    Powiązania:
    https://bibliotekanauki.pl/articles/405329.pdf
    Data publikacji:
    2018
    Wydawca:
    Politechnika Częstochowska
    Tematy:
    supply chain
    tax education
    tax laws awareness
    tax understating
    tax compliance behaviour
    łańcuch dostaw
    edukacja podatkowa
    świadomość przepisów podatkowych
    zaniżanie podatków
    zachowanie zgodności podatkowej
    Opis:
    The objective of this study is to explore the role of tax education in supply chain management (SCM) among Indonesian supply chain companies. To approach this objective, the study examined the effect of awareness of tax laws and understanding of tax laws on tax compliance behaviour. After that, the collective role of awareness of tax laws, understanding of tax laws and tax compliance behaviour was examined on SCM. A quantitative research approach and cross-sectional research design was selected to carried out this study. Therefore, a survey method was preferred to collect the data. Moreover, data were collected by using simple random sampling. Those managerial employees having direct relationship with various supply chain activities were selected as the respondents to collect the primary data. A total number of two hundred (200) survey questionnaires were distributed among the respondents. All the hypotheses were supported by the current study. It was found that tax education has a significant relationship with SCM. Awareness of tax laws and understanding of tax laws supports SCM practise among Indonesian supply chain firms. Tax compliance behaviour enhances the positive effect of awareness of tax laws and understanding of tax laws on SCM. Therefore, tax compliance behaviour is a mediating variable to enhances the effect of tax education on SCM.
    Celem tego badania jest analiza roli edukacji podatkowej w zarządzaniu łańcuchem dostaw (SCM) wśród indonezyjskich przedsiębiorstw łańcucha dostaw. Aby osiągnąć ten cel, w badaniu przeanalizowano wpływ znajomości przepisów podatkowych i znajomość przepisów podatkowych dotyczących zachowań podatkowych. Następnie na SCM zbadano wspólną rolę znajomości przepisów podatkowych, zrozumienia przepisów podatkowych i zachowania zgodności podatkowej. Do przeprowadzenia tego badania wybrano podejście ilościowe i przekrojowy projekt badawczy. Dlatego też preferowano metodę ankiety, aby zebrać dane. Ponadto zebrano dane za pomocą prostego losowego próbkowania. Ci pracownicy zarządowi, którzy mają bezpośredni kontakt z różnymi działaniami w łańcuchu dostaw, zostali wybrani jako respondenci do zbierania danych pierwotnych. Łączną liczbę 200 ankiet rozesłano wśród respondentów. Wszystkie hipotezy zostały poparte obecnym badaniem. Stwierdzono, że edukacja podatkowa ma znaczący związek z SCM. Znajomość przepisów podatkowych i zrozumienie przepisów podatkowych wspiera praktyki SCM wśród indonezyjskich firm zajmujących się łańcuchem dostaw. Zachowanie zgodności podatkowej zwiększa pozytywny wpływ znajomości przepisów podatkowych i znajomości przepisów podatkowych w zakresie SCM. W związku z tym zachowanie zgodności podatkowej jest zmienną pośredniczącą w celu zwiększenia wpływu edukacji podatkowej na SCM.
    Źródło:
    Polish Journal of Management Studies; 2018, 18, 2; 284-299
    2081-7452
    Pojawia się w:
    Polish Journal of Management Studies
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Administrative Barriers for SMEs in the Field of Tax Compliance and Financial and Accounting Reporting: Evidence from Slovenia
    Bariery administracyjne dla MŚP w zakresie przestrzegania przepisów podatkowych oraz sprawozdawczości finansowej i księgowej na przykładzie Słowenii
    Autorzy:
    Ravšelj, Dejan
    Aristovnik, Aleksander
    Powiązania:
    https://bibliotekanauki.pl/articles/525868.pdf
    Data publikacji:
    2018-03-02
    Wydawca:
    Uniwersytet Warszawski. Wydawnictwo Naukowe Wydziału Zarządzania
    Tematy:
    administrative barriers
    SME
    tax compliance
    financial and accounting reporting Slovenia
    bariery administracyjne
    MŚP
    przestrzeganie przepisów podatkowych
    sprawozdawczość finansowa i księgowa
    Słowenia
    Opis:
    In Slovenia, almost the entire population of all enterprises consists of small and medium-sized enterprises (SMEs), which represent a driver of growth and job creation. Therefore, Slovenia strives for continuous improvement towards the simplification of legislation and procedures, especially those related to tax compliance and financial and accounting reporting. The aim of this paper is to identify differences between different groups of SMEs, divided by size, turnover and age, in coping with and perception of administrative barriers in the aforementioned fields. The results of the empirical analysis of the sample of 654 SMEs provide evidence that different groups of SMEs use different ways of coping with administrative barriers, which also affects their perception of those barriers.
    W Słowenii prawie wszystkie przedsiębiorstwa należą do sektora MŚP i są motorem wzrostu i zatrudnienia. W celu poprawy otoczenia biznesowego Słowenia podejmuje zatem nieustanne próby uproszczenia ustawodawstwa i procedur dotyczących zwłaszcza przestrzegania przepisów podatkowych oraz sprawozdawczości finansowej i księgowej. Celem artykułu jest wskazanie różnic między poszczególnymi grupami MŚP, w podziale ze względu na wielkość, obroty i wiek, pod względem sposobu radzenia sobie z barierami administracyjnymi w powyższych dziedzinach oraz postrzegania tych barier. Wyniki empirycznej analizy próby 654 MŚP potwierdzają, że poszczególne grupy MŚP różnie radzą sobie z barierami administracyjnymi, co ma również wpływ na sposób, w jaki te bariery postrzegają
    Źródło:
    Problemy Zarządzania; 2018, 1/2018 (73), t.2; 75-90
    1644-9584
    Pojawia się w:
    Problemy Zarządzania
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    The VAT complexity, a comparative analysis for Germany and Poland
    Autorzy:
    Stiller, Wojciech
    Powiązania:
    https://bibliotekanauki.pl/articles/2128464.pdf
    Data publikacji:
    2020
    Wydawca:
    Uniwersytet w Białymstoku. Wydawnictwo Uniwersytetu w Białymstoku
    Tematy:
    compliance costs
    complexity
    Germany
    Polska
    language analysis
    legislation
    tax
    VAT
    Opis:
    Purpose – This article aims to examine the complexity of the value added tax (VAT) in Germany and Poland. Research method – This paper uses a quantitative analysis of the VAT Act and a selected amendment to this Act in Germany and Poland. I consider the German and Polish language versions of the VAT Directive and the Vouchers Directive as a benchmark for comparing VAT complexity. A comparison of a number of law amendments and compliance costs in both countries enhances the analysis. Results – The VAT complexity in Poland significantly exceeds the complexity of the German VAT system. This is true for all analysed aspects. In Poland, the compliance costs of VAT are significantly higher than in Germany. The Polish VAT law is amended more frequently and is much more comprehensive than its German counterpart. This can be only partially justified by special regulations to combat tax fraud. The high VAT complexity in Poland is also due to the complicated language and structure of the law. Although the German translation of the Vouchers Directive includes more words than the Polish version, the Polish legislator needs about twice as many words as their German counterpart for its implementation. Originality /value – Tax law is often criticised for its complexity. This study is the first to use the VAT Directive for a comparative study of the VAT complexity and reveals that the Polish legislator uses considerably more text for similar content than their German counterpart.
    Źródło:
    Optimum. Economic Studies; 2020, 3(101); 15-29
    1506-7637
    Pojawia się w:
    Optimum. Economic Studies
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    AML/CFT Approaches to Tax Evasion in Payment Institutions
    Autorzy:
    Bočánek, Marek
    Powiązania:
    https://bibliotekanauki.pl/articles/2091924.pdf
    Data publikacji:
    2021-09-30
    Wydawca:
    Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
    Tematy:
    tax evasion
    AML/CFT
    money laundering
    compliance
    due diligence
    identification
    proof of funds
    proof of wealth
    Opis:
    This article focuses on the issue of tax evasion and approach of compliance officers in payment institutions thereto. As tax evasion represents a phenomenon that remains attractive globally and certain percentage of economic activities will still remain connected to such illegal acting, it’s necessary that attention will be paid to it. The primary aim of this article is to identify and define effective methods of compliance officers or departments in relation to their clients or their transactions where certain elements or aspects of tax evasion activities can be detected, in particular based on the obligations vested in national acts, covered by the Directive (EU) 2018/843 of the European Parliament and of the Council of 30 May 2018 amending Directive (EU) 2015/849 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, and amending Directives 2009/138/EC and 2013/36/EU (hereinafter referred to only as the “AML Directive”). Hypothesis of this article will test the statement that compliance department applies adequate methodology and properly worded questions may differentiate between clients that are putting their efforts into money laundering, in particular tax evasion, and clients with legal intentions. First part of this article will describe existing legal framework covering the area of money laundering where the method of analysis, synthesis and descriptive method will be applied. Second part of this article focuses on respective approaches to different tax evasion efforts with the main methods of deduction, synthesis and empirical research. Certain element of comparative analysis will be applied as well. Weakness of this topic is the insufficiency of expert literature for this area when majority of sources come mainly from the publishing of international organisations and partially from the monographies of different authors covering this area only in a form of a side topic. Based on this fact, this work is mostly based on sources from international organisations as from monographies.
    Źródło:
    Financial Law Review; 2021, 22, 3; 185-200
    2299-6834
    Pojawia się w:
    Financial Law Review
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-14 z 14

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