REPOZYTORIUM UNIWERSYTETU
W BIAŁYMSTOKU
UwB

Proszę używać tego identyfikatora do cytowań lub wstaw link do tej pozycji: http://hdl.handle.net/11320/6975
Tytuł: Few Notes on Measures to Prevent Tax Evasion and Tax Fraud – What Is the Interest of Society?
Autorzy: Štieberová, Ivana
Słowa kluczowe: reduction of public budget revenues
tax law
tax evasion
tax compliance
Data wydania: 2018
Data dodania: 29-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. 745-755
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: Tax evasion is a very serious and dangerous problem. In recent years, therefore, several measures have been taken to prevent it. The aim of this paper is to determine whether the measures taken to prevent tax evasion are suffi cient and whether it is possible, or even more effective, to achieve the intended purpose – to reduce tax evasion to the lowest possible level by other means that shall not burden the taxable entities and will therefore not only for the benefit of state but also for the benefit of taxable entities. We will focus mainly on the moral aspects of preventing tax evasion. We conclude that in the area of tax relations there is a quite significant correlation between legal consciousness and morality. Few problems in society are as sensitive as the relationship of taxable entities to the state or the local government authority in relation to the fulfillment of tax obligations.
Afiliacja: Pavol Jozef Šafarik University in Košice
Nota biograficzna: Internal Ph.D. Student, Department of Financial Law, Tax Law and Economy, Faculty of Law, Pavol Jozef Šafarik University in Košice, Slovak Republic.
E-mail: ivana.strakova1@student.upjs.sk
Sponsorzy: This article represents a partial output of the grant projects 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“ and APVV-16-0160: “Tax evasion and tax avoidance (motivation factors, formation, and elimination)”.
URI: http://hdl.handle.net/11320/6975
DOI: 10.15290/oolscprepi.2018.55
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 
I_Stieberova_Few_Notes_on_Measures_to_Prevent_Tax_Evasion.pdf342,57 kBAdobe PDFOtwórz
Pokaż pełny widok rekordu Zobacz statystyki


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