THE USE OF TAX BASE ESTIMATION METHODS FOR INCOME TAX PURPOSES IN THE LIGHT OF RESEARCH
One of the phenomena that can be observed in the economy is income tax evasion. Its occurrence can be reduced, inter alia, by estimating taxpayers’ taxable income. Tax legislation specifies methods that can be used to this end, however methods other than statutory ones can also be employed. The arti...
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Format: | Article |
Language: | English |
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Lodz University Press
2015-02-01
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Series: | Acta Universitatis Lodziensis. Folia Oeconomica |
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Online Access: | https://czasopisma.uni.lodz.pl/foe/article/view/346 |