REPOZYTORIUM UNIWERSYTETU
W BIAŁYMSTOKU
UwB

Proszę używać tego identyfikatora do cytowań lub wstaw link do tej pozycji: http://hdl.handle.net/11320/6952
Tytuł: Tax Law and its Impact on the State Budget
Autorzy: Bujňáková, Mária
Słowa kluczowe: Tax
tax evasion
tax frauds
EU
Data wydania: 2018
Data dodania: 27-wrz-2018
Wydawca: Temida 2
Źródło: Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), ed. Ewa Lotko, Urszula K. Zawadzka-Pąk, Michal Radvan, Bialystok-Vilnius 2018, s. 437-448
Konferencja: XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest", Vilnius 21-22 September 2017
Abstrakt: The Author presents some refl ections regarding the current role of States and international entities and the role and functioning of law as such in the sphere of public finances and, especially, the fight against tax frauds. She emphasizes that a positive effect may be brought only by acting at the global level and that artificial or even irrational persisting on the State sovereignty or isolated attitude of the States regardless of the “common good of many” can cause the opposite to the desired effect. The State has already implemented a series of measures that should partially reduce tax evasion, but it should be noted that as legislators are looking for ways to prevent tax evasion, taxpayers also use all available means to avoid paying the taxes or minimizing their amount. Mutual cooperation among the countries not only within the EU but globally, should help to improve the situation in tax collection in the future.
Afiliacja: UPJŠ in Košice
Nota biograficzna: Associate Professor of Financial Law at the Department of Financial Law, Tax Law, and Economics at the UPJŠ Faculty of Law in Košice. She is a recognized authority in the field of tax law and financial law. So far, she has published over 100 publishing outputs of various categories in aggregate. She is involved in the field of financial and tax law, particularly in the field of direct taxation. She is a member of the Information and Organization Centre for the Research on the Public Finances and Tax Law in the Countries of Central and Eastern Europe.
E-mail: maria.bujnakova@upjs.cz
Sponsorzy: This paper was written as a partial output of the research project APVV-16-0160 “Tax evasions and tax avoidance (motivation factors, formation and elimination)”, as well as the output of the project VEGA 1/0846/17 “Implementation of the initiatives of the EU institutions in the field of direct taxes and indirect taxes and their budgetary law implications”.
URI: http://hdl.handle.net/11320/6952
DOI: 10.15290/oolscprepi.2018.32
ISBN: 978–83–65696–08–3
Typ Dokumentu: Book chapter
Występuje w kolekcji(ach):Książki / Rozdziały (Temida2)
XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest" 21-22 September 2017

Pliki w tej pozycji:
Plik Opis RozmiarFormat 
M_Bujankova_Tax_Law_and_its_Impact_on_the_State_Budget.pdf359,77 kBAdobe PDFOtwórz
Pokaż pełny widok rekordu Zobacz statystyki


Pozycje w RUB są chronione prawem autorskim, z zastrzeżeniem wszelkich praw, chyba że zaznaczono inaczej.