Firmant and the problem of identifying a taxpayer in an organized criminal group
This article concerns fiscal penal liability against the background of the misdemeanor of firmanism. The authors argue that the so-called pillars in fraudulent tax schemes are primarily people cooperating in the tax fraud of others. They act as helpers. On the other hand, the mere fact that this typ...
Main Authors: | Tomasz Oczkowski, Igor Zgoliński |
---|---|
Format: | Article |
Language: | Polish |
Published: |
Ministry of Justice (Poland)
2023-11-01
|
Series: | Probacja |
Subjects: | |
Online Access: | http://probacja.com/gicid/01.3001.0054.0070 |
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