Persuasive model of reaction towards tax avoidance in penal fiscal regulations

Persuasive model of reaction towards tax avoidance in penal fiscal regulations

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Tax avoidance is a phenomenon whose legality must be negated. At the same time it must be emphasized that taxpayers who act without reflecting upon their behaviour face criminal liability which starts with the rejection of the taxpayer’s application for advance tax ruling and initiation of tax avoi...

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Bibliographic Details
Main Author: Krzysztof, Raul Woźniak
Format: Article
Language:English
Published: University of Applied Sciences in Bielsko-Biała 2016-02-01
Series:Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
Subjects:
tax avoidance
penal and fiscal liability
voluntary disclosure
correction of tax return
voluntary submission to liability
Online Access:https://asej.eu/index.php/asej/article/view/260

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