| 000 | 02273nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c143261 _d143261 |
||
| 003 | ES-MaIEF | ||
| 005 | 20201127121636.0 | ||
| 007 | ta | ||
| 008 | 201127t2020 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_968601 _aTeszner, Krysztof |
|
| 245 | 0 |
_aCustoms and fiscal control in Poland as a radical measure to eliminate tax evasion _c Krzysztof Teszner |
|
| 260 | _c2020 | ||
| 500 | _aResumen. | ||
| 520 | _aMany European countries with stable market economies have recently taken measures to seal their own tax systems. A noticeable phenomenon are the modifications in the organization and functioning of tax administrations and in the existing procedures for the control of taxpayers with respect to the tax law. Customs and fiscal control, which was recently introduced in Poland, is an example of a new control procedure aimed at eliminating tax evasion and combating tax fraud, especially carousel transactions in value added tax. The introduction of this control was preceded by the establishment of a special Customs and Fiscal Service within the modernized National Fiscal Administration. In the article, the author analyses and evaluates the regulations contained in the Act on National Fiscal Administration that concern the fundamental aspects of performing customs and fiscal control. In this contribution, the author emphasizes that the very broad scope of the subject matter of customs and fiscal control allows for a significant amount of freedom for authorities in shaping the control policy and modifying it depending on the risks involved. The exploitation of the powers granted by tax authorities in a disproportionate manner is a source of tax disputes initiated by the controlled taxpayers. Customs and fiscal control in the area of tax law compliance is one of four tax procedures in force in Poland that is aimed at verifying compliance with tax obligations. | ||
| 650 | 4 |
_aADUANAS _97520 |
|
| 650 | 4 |
_aINSPECCION TRIBUTARIA _941016 |
|
| 650 | 4 |
_aADMINISTRACION TRIBUTARIA _97307 |
|
| 650 | 4 |
_aEVASION FISCAL _947517 |
|
| 650 | 4 |
_aPREVENCIÓN _954712 |
|
| 650 | 4 |
_aPOLONIA _948075 |
|
| 773 | 0 |
_9163894 _oOP 2141/2020/10 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 48, n. 10 October 2020, p. 922-928 |
|
| 942 | _cART | ||