The Blockade of Bank Account by the Use of Stir – Danger or Protection for Taxpayers in the Light of Sac’s Decisions
The purpose of the article/hypothesis. The purpose of the paper is the evaluation of using STIR to blockade the bank account by tax administration. The research hypothesis is as follows: The blockade of the bank account by the use of STIR is abused by tax administration. Methodology. The descripti...
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| Format: | Article |
| Language: | deu |
| Published: |
Lodz University Press
2022-11-01
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| Series: | Finanse i Prawo Finansowe |
| Subjects: | |
| Online Access: | https://czasopisma.uni.lodz.pl/fipf/article/view/15560 |
| _version_ | 1797961883007844352 |
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| author | Radosław Witczak |
| author_facet | Radosław Witczak |
| author_sort | Radosław Witczak |
| collection | DOAJ |
| description | The purpose of the article/hypothesis. The purpose of the paper is the evaluation of using STIR to blockade the bank account by tax administration. The research hypothesis is as follows: The blockade of the bank account by the use of STIR is abused by tax administration.
Methodology. The descriptive study including critical attitude to legal acts and literature was used as well as the case studies of SAC’s decisions were applied as scientific methods.
Results of the research. Tax frauds in VAT are an important problem of security of taxpayers. One instrument to combat them is the blockade of bank account by the use of STIR. Tax authorities very seldom use the blockade of bank account by the use of STIR. The analysis of SAC’s decisions shows that tax authorities do not abuse this instrument. The blockade of bank account by the use of STIR decreases tax frauds and increases the security of taxpayers. |
| first_indexed | 2024-04-11T01:04:47Z |
| format | Article |
| id | doaj.art-eb066058b7ef4e97aa02b83c9dcc5163 |
| institution | Directory Open Access Journal |
| issn | 2391-6478 2353-5601 |
| language | deu |
| last_indexed | 2024-04-11T01:04:47Z |
| publishDate | 2022-11-01 |
| publisher | Lodz University Press |
| record_format | Article |
| series | Finanse i Prawo Finansowe |
| spelling | doaj.art-eb066058b7ef4e97aa02b83c9dcc51632023-01-04T13:30:30ZdeuLodz University PressFinanse i Prawo Finansowe2391-64782353-56012022-11-014369310610.18778/2391-6478.4.36.0615323The Blockade of Bank Account by the Use of Stir – Danger or Protection for Taxpayers in the Light of Sac’s DecisionsRadosław Witczak0https://orcid.org/0000-0002-9746-0016Faculty of Economics and Sociology, University of LodzThe purpose of the article/hypothesis. The purpose of the paper is the evaluation of using STIR to blockade the bank account by tax administration. The research hypothesis is as follows: The blockade of the bank account by the use of STIR is abused by tax administration. Methodology. The descriptive study including critical attitude to legal acts and literature was used as well as the case studies of SAC’s decisions were applied as scientific methods. Results of the research. Tax frauds in VAT are an important problem of security of taxpayers. One instrument to combat them is the blockade of bank account by the use of STIR. Tax authorities very seldom use the blockade of bank account by the use of STIR. The analysis of SAC’s decisions shows that tax authorities do not abuse this instrument. The blockade of bank account by the use of STIR decreases tax frauds and increases the security of taxpayers.https://czasopisma.uni.lodz.pl/fipf/article/view/15560tax ordinancestirblockade of bank accountcombating tax fraudssecurity of taxpayers |
| spellingShingle | Radosław Witczak The Blockade of Bank Account by the Use of Stir – Danger or Protection for Taxpayers in the Light of Sac’s Decisions Finanse i Prawo Finansowe tax ordinance stir blockade of bank account combating tax frauds security of taxpayers |
| title | The Blockade of Bank Account by the Use of Stir – Danger or Protection for Taxpayers in the Light of Sac’s Decisions |
| title_full | The Blockade of Bank Account by the Use of Stir – Danger or Protection for Taxpayers in the Light of Sac’s Decisions |
| title_fullStr | The Blockade of Bank Account by the Use of Stir – Danger or Protection for Taxpayers in the Light of Sac’s Decisions |
| title_full_unstemmed | The Blockade of Bank Account by the Use of Stir – Danger or Protection for Taxpayers in the Light of Sac’s Decisions |
| title_short | The Blockade of Bank Account by the Use of Stir – Danger or Protection for Taxpayers in the Light of Sac’s Decisions |
| title_sort | blockade of bank account by the use of stir danger or protection for taxpayers in the light of sac s decisions |
| topic | tax ordinance stir blockade of bank account combating tax frauds security of taxpayers |
| url | https://czasopisma.uni.lodz.pl/fipf/article/view/15560 |
| work_keys_str_mv | AT radosławwitczak theblockadeofbankaccountbytheuseofstirdangerorprotectionfortaxpayersinthelightofsacsdecisions AT radosławwitczak blockadeofbankaccountbytheuseofstirdangerorprotectionfortaxpayersinthelightofsacsdecisions |