| Autor: Monika Pasternak-Malicka | 73 |
Strony: 73-94
pełen tekst
THE ROLE OF CRIMINAL TAX CODE AND TAX ADMINISTRATION IN THE FIGHT AGAINST GRAY ECONOMY IN THE PRIVATE SECTOR
Summary
The fight against tax fraud should be supported by correctly constructed tax penal code and properly functioning tax administration. This publication describes the essence of fiscal control and tax audits by looking at its effectiveness in combating informal economy. It also presents the most frequently committed tax crimes detected by the tax administration and the results of self conducted research among private businesses in the years 2007–2012 regarding gray economy and how it was effected by penal code and tax administration.
pełen tekstTHE ROLE OF CRIMINAL TAX CODE AND TAX ADMINISTRATION IN THE FIGHT AGAINST GRAY ECONOMY IN THE PRIVATE SECTOR
Summary
The fight against tax fraud should be supported by correctly constructed tax penal code and properly functioning tax administration. This publication describes the essence of fiscal control and tax audits by looking at its effectiveness in combating informal economy. It also presents the most frequently committed tax crimes detected by the tax administration and the results of self conducted research among private businesses in the years 2007–2012 regarding gray economy and how it was effected by penal code and tax administration.