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Konsensualne kształtowanie powinności podatkowej w wyniku wyboru opcji podatkowej

100%

Nita A.

Kwartalnik Prawa Podatkowego

2012

issue 1

9-28

The only method of creation of tax liability is a fulfillment of the chargeable event set up in the tax act by the taxpayer. This is a necessary legal condition for the tax liability to come into being. Therefore, the tax liabilities couldn't be determined by agreements between the tax revenue offices and taxpayers. The taxpayer is obliged to pay the tax and the amount and paying conditions of the tax are regulated directly in the tax act. The most important disadvantage of such construction is its inconvenience for the taxpayer. It is normally impossible to include in the tax act any general tax concept broad enough to take into account the situation of every particular taxpayer. That is why the institution of the tax option was introduced. It gives the taxpayer a possibility to choose between two or more methods of taxation provided in the tax act. In the article the forms of tax options have been presented along with the practical problems connected with their application.

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1 Kwartalnik Prawa Podatkowego

1 Nita A.

1 2012

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Konsensualne kształtowanie powinności podatkowej w wyniku wyboru opcji podatkowej