Results found: 1

Search results

Search:
in the keywords: tax evasion clause,

Sort By:

Limit search:

Tax oddysey – tax evasion which ends with penalty?

100%

Woźniak K. R.

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej

2018

issue 3

53-57

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.

Refine search results

1 Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej

1 Woźniak K. R.

1 2018

Search results

Tax oddysey – tax evasion which ends with penalty?