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
Krzysztof, Raul Woźniak
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Persuasive model of reaction towards tax avoidance in penal fiscal regulations [PDF]
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 ...
Krzysztof Raul Woźniak
doaj +1 more source
The paper addresses the issues of the model of proceeding for granting a consent to voluntary submission to liability. An attempt was made to show the features of the consensual model of proceedings and an analysis was made of the basic condition of “payment of a public-law receivable” starting the negotiation procedure on other conditions ...
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ZAKRES DOPUSZCZALNOŚCI POROZUMIEŃ W PROCESIE KARNYM
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