Zastosowanie metod szacowania podstawy opodatkowania w przypadku spadkobierców – wybrane zagadnienia

• Authors: Witczak, Radosław

Title variants

PL

The Use of Tax Base Assessment versus Heritage Receiver - Chosen Issues

Abstracts

EN

The financial crisis has caused the increase of the public deficit. Different ways of increasing f tax income can be implemented. To this ways belong the counteracting of the tax fraud. One way the tax base assessment. The methods of the tax base assessment were presented. The rules for responsibility of the heritage receiver for tax liabilities were described. The factors influencing the using of the methods of the tax base assessment in case of proceeding against the heritage receiver were described.

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Acta Universitatis Lodziensis. Folia Oeconomica
• Year: 2012
• Volume: 266

Dates

published

2012

Contributors

author

Witczak, Radosław

other

Uniwersytet Łódzki; Wydział Ekonomiczno-Socjologiczny; Instytut Finansów

Identifiers

URI

http://hdl.handle.net/11089/2017