REPOZYTORIUM UNIWERSYTETU
W BIAŁYMSTOKU
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  1. Repozytorium Uniwersytetu w Białymstoku
  2. Konferencje naukowe i edukacyjne
  3. 2017
  4. XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest" 21-22 September 2017

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    • Proszę używać tego identyfikatora do cytowań lub wstaw link do tej pozycji: http://hdl.handle.net/11320/6962
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    Pole DCWartośćJęzyk
    dc.contributor.authorSábo, Jozef-
    dc.date.accessioned2018-09-27T12:30:52Z-
    dc.date.available2018-09-27T12:30:52Z-
    dc.date.issued2018-
    dc.identifier.citationOptimization 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. 579-587pl
    dc.identifier.isbn978–83–65696–08–3-
    dc.identifier.urihttp://hdl.handle.net/11320/6962-
    dc.description.abstractThe 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.pl
    dc.description.sponsorshipThis 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)”.pl
    dc.language.isoenpl
    dc.publisherTemida 2pl
    dc.subjectTax lawpl
    dc.subjecterrors in reasoning about evidencepl
    dc.subjectburden of proof in tax matterspl
    dc.titleThe Reasoning about Evidence in Tax Matterspl
    dc.typeBook chapterpl
    dc.identifier.doi10.15290/oolscprepi.2018.42-
    dc.description.Emailjozef.sabo@upjs.skpl
    dc.description.BiographicalnoteDoctor, 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)”.pl
    dc.description.AffiliationPavol Jozef Šafárik University in Košicepl
    dc.description.referencesBabčák, V.: Daňové právo na Slovensku (Tax law in Slovakia), Bratislava: EPOS, 2015.pl
    dc.description.referencesBujňáková, M.: Princípy a zásady v daňovom práve (Principles in Tax law), in: Aktuálne otázky práva (Current questions of Law), Košice: Univerzita P.J. Šafárika v Košiciach, 2006.pl
    dc.description.referencesKazaki, M.: Burden of Proof and Related Issues: A Study on Evidence Before International Tribunals, Hague: Kluwer Law International, 1996.pl
    dc.description.referencesKobík, J., Šperl, J.: Dokazováni v daňovém řízení (Collection of evidence in tax proceedings), Praha: ASPI., 2005.pl
    dc.description.referencesMacur, J.: Dukazní břemeno v civilním soudním řízení (Burden of proof in civil proceedings), Brno: Masarykova Univerzita, 1995.pl
    dc.description.referencesMelzer, F.: Metodologie nalézání práva. Úvod do právní argumentace (Methodology of finding the Law. Introduction to the legal argumentation), Praha: C.H. Beck, 2009.pl
    dc.description.referencesSvoboda, K.: Dokazování (Collection of evidence), Praha: Wolter-Kluwer, 2009.pl
    dc.description.referencesWalton, D.: Burden of Proof, Presumption and Argumentation, New York: Cambridge University Press, 2014.pl
    dc.description.referencesZáhora, J. et al.: Dokazovanie v trestnom konaní (Collection of evidence in criminal proceedings 1st. ed.), Praha: Leges, 2013.pl
    dc.description.referencesSK: Act no. 563/2009 Coll. on Tax Administration (Tax Procedure Code) and on amendments and supplements to certain laws.pl
    dc.description.firstpage579pl
    dc.description.lastpage587pl
    dc.identifier.citation2Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), ed. Ewa Lotko, Urszula K. Zawadzka-Pąk, Michal Radvanpl
    dc.conferenceXVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest", Vilnius 21-22 September 2017pl
    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

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