An analysis of tax inspections efficiency in countering the grey area in trade — a case of the internet

• Authors: Anna Ćwiąkała-Małys , Iwona Piotrowska
• Languages of publication: EN

Abstracts

EN

For years there have been actions taken to reduce the grey area in economy. Not only the number of inspections and their frequency have increased but also their efficiency which is counted on the basis of detected irregularities — tax reductions. The efficiency of actions taken in the opinion of entrepreneurs is low and in Supreme Chamber of Control’s opinion it is still in constant evolution. The biggest problem is the lack of intensive cooperation between controlling authorities of various levels and a central tax system.

• Publisher: Wydawnictwo Uniwersytetu Wroclawskiego
• Journal: Przegląd Prawa i Administracji
• Year: 2012
• Volume: 91
• Pages: 137-145

Dates

published

2012

Contributors

author

Anna Ćwiąkała-Małys

author

Iwona Piotrowska