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http://hdl.handle.net/11320/6962| Tytuł: | The Reasoning about Evidence in Tax Matters |
| Autorzy: | Sábo, Jozef |
| Słowa kluczowe: | Tax law errors in reasoning about evidence burden of proof in tax matters |
| 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. 579-587 |
| 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 article deals with reasoning about evidence in tax matters. The Author of the article analyses common errors in comprehending of evidence by tax administrators. The Author classifies these errors into two types: incorrect evaluation of burden of proof and incorrect allocation of the burden of proof. The main goal of the article is to examine, how to assess the burden of proof in tax matters. The article examines the rational limitation of the scope of evidence burden that should be respected by tax administrator in tax proceedings. Moreover, the article advocates the application of a rule in dubio mitius in respect to reasoning about evidence. |
| Afiliacja: | Pavol Jozef Šafárik University in Košice |
| Nota biograficzna: | Doctor, works as a full-time researcher – post-doctoral in the Department of Financial Law, Tax Law and Economics at the Faculty of Law – Pavol Jozef Šafárik University in Košice. He has participated in scientific research also within projects implementation VEGA č. 1/0375/15, VEGA č. 1/1170/12 and VVGS č. 2013-108. In 2016 he published the scientific monograph on international tax avoidance and tax evasion: “Medzinárodné daňové úniky a metódy ich predchádzania. (International tax avoidance and methods to combat aggressive tax planning)”. |
| E-mail: | jozef.sabo@upjs.sk |
| Sponsorzy: | This article presents a partial output of grant project VEGA no. APVV-16-0160 “Tax evasions and tax frauds and legal possibilities of its prevention (by institutes of tax law, commercial law, and criminal law)”. |
| URI: | http://hdl.handle.net/11320/6962 |
| DOI: | 10.15290/oolscprepi.2018.42 |
| 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 | Rozmiar | Format | |
|---|---|---|---|---|
| J_Sabo_The_Reasoning_about_Evidence_in_Tax_Matters.pdf | 333,22 kB | Adobe PDF | Otwórz |
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