The clause against tax avoidance in the Guidelines of the project on the change of the Tax Ordinance Act of April 2013

The demand to tighten tax regulations has been updated on both international and domestic level due to the fact that taxpayers are increasingly using aggressive practices of tax avoidance. For this reason, the Minister of Finance formulated and published on the 30th April 2013 the Guidelines of the...

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Main Author: Marta Gordon
Format: Article
Language:English
Published: WSB University in Torun 2013-12-01
Series:Torun Business Review
Subjects:
Online Access:https://tbr.wsb.torun.pl/index.php/journal/article/view/239
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author Marta Gordon
author_facet Marta Gordon
author_sort Marta Gordon
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description The demand to tighten tax regulations has been updated on both international and domestic level due to the fact that taxpayers are increasingly using aggressive practices of tax avoidance. For this reason, the Minister of Finance formulated and published on the 30th April 2013 the Guidelines of the project on the change of the Tax Ordinance Act. According to the suggestions included therein, introduced to the Tax Ordinance Act would be the clause against tax avoidance along with instruments protecting taxpayers’ interests in the process of applying the aforementioned clause. The study includes a critical discussion of the solutions suggested by the Minister of Finance also in terms of problems which may arise in the process of their practical application. Reservations have mainly been made about both the project’s compliance with the Constitution, since the criteria of the clause application are too general, and formal imperfection of the regulations suggested.
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spelling doaj.art-17c1a653cb9440f9b8139fad090db48d2022-12-22T03:41:38ZengWSB University in TorunTorun Business Review1643-81752451-09552013-12-011212203226181The clause against tax avoidance in the Guidelines of the project on the change of the Tax Ordinance Act of April 2013Marta Gordon0WSB University in Torun ul. Młodzieżowa 31a 87-100 ToruńThe demand to tighten tax regulations has been updated on both international and domestic level due to the fact that taxpayers are increasingly using aggressive practices of tax avoidance. For this reason, the Minister of Finance formulated and published on the 30th April 2013 the Guidelines of the project on the change of the Tax Ordinance Act. According to the suggestions included therein, introduced to the Tax Ordinance Act would be the clause against tax avoidance along with instruments protecting taxpayers’ interests in the process of applying the aforementioned clause. The study includes a critical discussion of the solutions suggested by the Minister of Finance also in terms of problems which may arise in the process of their practical application. Reservations have mainly been made about both the project’s compliance with the Constitution, since the criteria of the clause application are too general, and formal imperfection of the regulations suggested.https://tbr.wsb.torun.pl/index.php/journal/article/view/239anti-abusive clause, circumvention of law, tax avoidance, the Tax Ordinance Act, tax optimization
spellingShingle Marta Gordon
The clause against tax avoidance in the Guidelines of the project on the change of the Tax Ordinance Act of April 2013
Torun Business Review
anti-abusive clause, circumvention of law, tax avoidance, the Tax Ordinance Act, tax optimization
title The clause against tax avoidance in the Guidelines of the project on the change of the Tax Ordinance Act of April 2013
title_full The clause against tax avoidance in the Guidelines of the project on the change of the Tax Ordinance Act of April 2013
title_fullStr The clause against tax avoidance in the Guidelines of the project on the change of the Tax Ordinance Act of April 2013
title_full_unstemmed The clause against tax avoidance in the Guidelines of the project on the change of the Tax Ordinance Act of April 2013
title_short The clause against tax avoidance in the Guidelines of the project on the change of the Tax Ordinance Act of April 2013
title_sort clause against tax avoidance in the guidelines of the project on the change of the tax ordinance act of april 2013
topic anti-abusive clause, circumvention of law, tax avoidance, the Tax Ordinance Act, tax optimization
url https://tbr.wsb.torun.pl/index.php/journal/article/view/239
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