Prevention of the Loss of VAT Revenues – An Attempt at Evaluation of New Legal Instruments

• Authors: Jadwiga Glumińska-Pawlic

Title variants

PL

Prevention of the Loss of VAT Revenues – An Attempt at Evaluation of New Legal Instruments

• Languages of publication: EN

Abstracts

PL

The article discusses new regulations implemented in Poland with a view to increasing budgetary VAT revenues through sealing the system, and in particular through reducing tax fraud. The Author's main objective is an analysis of the various available instruments and their evaluation from the perspective of improvement of the effectiveness of tax collection, but also from the perspective of protection of taxpayers' rights, for the actions of the fiscal apparatus cannot be overly burdensome on entrepreneurs as they hinder their development. The article, which utilises the comparative and statistical method, features an analysis of legislation

• Publisher: Uniwersytet Gdański
• Journal: Financial Law Review
• Year: 2019
• Issue: 16(4)
• Pages: 29-41

Dates

published

2019-10-30

Contributors

author

Jadwiga Glumińska-Pawlic

Identifiers

DOI

10.4467/22996834FLR.19.021.11277