Tax odysey-tax evasion wchich ends with penalty?
The doctrine states that tax evasion is a legal action, albeit not tolerated by the state. The legality of tax evasion is of private law character, under the Tax Law tax evasion results in deprivation of the illegal tax benefit. Self-assessment which is non-compliant with the factual proceeding of...
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| Format: | Article |
| Language: | English |
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Bielsko-Biała School of Finance and Law
2016-02-01
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| Series: | Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej |
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| Online Access: | https://91.241.33.217/index.php/asej/article/view/270 |
| _version_ | 1797341792072368128 |
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| author | Krzysztof, Raul Woźniak |
| author_facet | Krzysztof, Raul Woźniak |
| author_sort | Krzysztof, Raul Woźniak |
| collection | DOAJ |
| description |
The doctrine states that tax evasion is a legal action, albeit not tolerated by the state. The legality of tax evasion is of private law character, under the Tax Law tax evasion results in deprivation of the illegal tax benefit. Self-assessment which is non-compliant with the factual proceeding of the taxed actions, is penalized by the Penal Fiscal Law as tax fraud. The objective of this paper is to indicate the limits beyond which legal actions, procedurally compliant with the Tax Law, become criminal. The doubts raised by the taxpayer through acting contrarily to the objective and the spirit of the Tax Law may bring not only financial consequences but also criminal penalty.
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| first_indexed | 2024-03-08T10:23:45Z |
| format | Article |
| id | doaj.art-8813e9391e4b4208bd5ac771565be4ff |
| institution | Directory Open Access Journal |
| issn | 2543-9103 2543-411X |
| language | English |
| last_indexed | 2024-03-08T10:23:45Z |
| publishDate | 2016-02-01 |
| publisher | Bielsko-Biała School of Finance and Law |
| record_format | Article |
| series | Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej |
| spelling | doaj.art-8813e9391e4b4208bd5ac771565be4ff2024-01-27T09:02:03ZengBielsko-Biała School of Finance and LawZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej2543-91032543-411X2016-02-01223Tax odysey-tax evasion wchich ends with penalty?Krzysztof, Raul Woźniak0Uniwersytet Gdański Wydział Prawa i administracji Katedra Prawa Finansowego The doctrine states that tax evasion is a legal action, albeit not tolerated by the state. The legality of tax evasion is of private law character, under the Tax Law tax evasion results in deprivation of the illegal tax benefit. Self-assessment which is non-compliant with the factual proceeding of the taxed actions, is penalized by the Penal Fiscal Law as tax fraud. The objective of this paper is to indicate the limits beyond which legal actions, procedurally compliant with the Tax Law, become criminal. The doubts raised by the taxpayer through acting contrarily to the objective and the spirit of the Tax Law may bring not only financial consequences but also criminal penalty. https://91.241.33.217/index.php/asej/article/view/270tax evasion clausepenal fiscal law |
| spellingShingle | Krzysztof, Raul Woźniak Tax odysey-tax evasion wchich ends with penalty? Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej tax evasion clause penal fiscal law |
| title | Tax odysey-tax evasion wchich ends with penalty? |
| title_full | Tax odysey-tax evasion wchich ends with penalty? |
| title_fullStr | Tax odysey-tax evasion wchich ends with penalty? |
| title_full_unstemmed | Tax odysey-tax evasion wchich ends with penalty? |
| title_short | Tax odysey-tax evasion wchich ends with penalty? |
| title_sort | tax odysey tax evasion wchich ends with penalty |
| topic | tax evasion clause penal fiscal law |
| url | https://91.241.33.217/index.php/asej/article/view/270 |
| work_keys_str_mv | AT krzysztofraulwozniak taxodyseytaxevasionwchichendswithpenalty |