Persuasive model of reaction towards tax avoidance in penal fiscal regulations
Tax avoidance is a phenomenon whose legality must be negated. At the same time it must be emphasized that taxpayers who act without reflecting upon their behaviour face criminal liability which starts with the rejection of the taxpayer’s application for advance tax ruling and initiation of tax avoi...
Saved in:
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
University of Applied Sciences in Bielsko-Biała
2016-02-01
|
| Series: | Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej |
| Subjects: | |
| Online Access: | https://asej.eu/index.php/asej/article/view/260 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1850159066312081408 |
|---|---|
| author | Krzysztof, Raul Woźniak |
| author_facet | Krzysztof, Raul Woźniak |
| author_sort | Krzysztof, Raul Woźniak |
| collection | DOAJ |
| description |
Tax avoidance is a phenomenon whose legality must be negated. At the same time it must be emphasized that taxpayers who act without reflecting upon their behaviour face criminal liability which starts with the rejection of the taxpayer’s application for advance tax ruling and initiation of tax avoidance proceedings. The institutions of voluntary disclosure, correction of tax return and voluntary submission to liability are offered to those individuals or companies who have committed tax-related offences and want to avoid conviction at the end of penal fiscal proceedings.
|
| format | Article |
| id | doaj-art-7d1bf77ca5af4877b551c4da5c8d3f08 |
| institution | OA Journals |
| issn | 2543-9103 2543-411X |
| language | English |
| publishDate | 2016-02-01 |
| publisher | University of Applied Sciences in Bielsko-Biała |
| record_format | Article |
| series | Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej |
| spelling | doaj-art-7d1bf77ca5af4877b551c4da5c8d3f082025-08-20T02:23:40ZengUniversity of Applied Sciences in Bielsko-BiałaZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej2543-91032543-411X2016-02-01224Persuasive model of reaction towards tax avoidance in penal fiscal regulationsKrzysztof, Raul Woźniak0Uniwersytet Gdański Prawa i Administracji Prawa Finansowego Tax avoidance is a phenomenon whose legality must be negated. At the same time it must be emphasized that taxpayers who act without reflecting upon their behaviour face criminal liability which starts with the rejection of the taxpayer’s application for advance tax ruling and initiation of tax avoidance proceedings. The institutions of voluntary disclosure, correction of tax return and voluntary submission to liability are offered to those individuals or companies who have committed tax-related offences and want to avoid conviction at the end of penal fiscal proceedings. https://asej.eu/index.php/asej/article/view/260tax avoidancepenal and fiscal liabilityvoluntary disclosurecorrection of tax returnvoluntary submission to liability |
| spellingShingle | Krzysztof, Raul Woźniak Persuasive model of reaction towards tax avoidance in penal fiscal regulations Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej tax avoidance penal and fiscal liability voluntary disclosure correction of tax return voluntary submission to liability |
| title | Persuasive model of reaction towards tax avoidance in penal fiscal regulations |
| title_full | Persuasive model of reaction towards tax avoidance in penal fiscal regulations |
| title_fullStr | Persuasive model of reaction towards tax avoidance in penal fiscal regulations |
| title_full_unstemmed | Persuasive model of reaction towards tax avoidance in penal fiscal regulations |
| title_short | Persuasive model of reaction towards tax avoidance in penal fiscal regulations |
| title_sort | persuasive model of reaction towards tax avoidance in penal fiscal regulations |
| topic | tax avoidance penal and fiscal liability voluntary disclosure correction of tax return voluntary submission to liability |
| url | https://asej.eu/index.php/asej/article/view/260 |
| work_keys_str_mv | AT krzysztofraulwozniak persuasivemodelofreactiontowardstaxavoidanceinpenalfiscalregulations |