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Kontrowersje wokół tzw. uszczelniania systemu podatkowego w kontekście ostatnich zmian odnoszących się do podatku od towarów i usług
| Content Provider | Semantic Scholar |
|---|---|
| Author | Kopyściańska, Katarzyna |
| Copyright Year | 2017 |
| Abstract | The paper therefore explores the analysis of selected changes which have been implemented and which are commonly referred to as “the tightening of the tax system.” This is the reaction to those behaviors within legal and commercial exchanges which could be classified as a misuse of the tax system. The paper collates the most important, in the author’s opinion, possible legal responses to exchange situations having as their consequence an impairment or threat to the financial interest of the state, including, in particular, the phenomenon for which the standard term in criminal law dogma is the tax loss. In the paper, possible methods of countering tax losses in the tax system will be addressed, while identifying mechanisms which are relevant for the legal construction and specificities of the tax on goods and services. The existing legal regulations are not sufficient for preventing fiscal fraud; the structure of the tax itself and the rules on setting the tax rates are the source of the threats encountered, while the expectations placed upon the valued added tax by the EU and the Member States are not met. |
| Starting Page | 39 |
| Ending Page | 54 |
| Page Count | 16 |
| File Format | PDF HTM / HTML |
| DOI | 10.18778/1509-877x.03.02 |
| Alternate Webpage(s) | https://czasopisma.uni.lodz.pl/tax/article/download/5215/4894 |
| Alternate Webpage(s) | https://doi.org/10.18778/1509-877x.03.02 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
