Few Notes on Measures to Prevent Tax Evasion and Tax Fraud – What Is the Interest of Society?

Pole DC	Wartość	Język
dc.contributor.author	Štieberová, Ivana	-
dc.date.accessioned	2018-09-29T10:26:13Z	-
dc.date.available	2018-09-29T10:26:13Z	-
dc.date.issued	2018	-
dc.identifier.citation	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	pl
dc.identifier.isbn	978–83–65696–08–3	-
dc.identifier.uri	http://hdl.handle.net/11320/6975	-
dc.description.abstract	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.	pl
dc.description.sponsorship	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)”.	pl
dc.language.iso	en	pl
dc.publisher	Temida 2	pl
dc.subject	reduction of public budget revenues	pl
dc.subject	tax law	pl
dc.subject	tax evasion	pl
dc.subject	tax compliance	pl
dc.title	Few Notes on Measures to Prevent Tax Evasion and Tax Fraud – What Is the Interest of Society?	pl
dc.type	Book chapter	pl
dc.identifier.doi	10.15290/oolscprepi.2018.55	-
dc.description.Email	ivana.strakova1@student.upjs.sk	pl
dc.description.Biographicalnote	Internal Ph.D. Student, Department of Financial Law, Tax Law and Economy, Faculty of Law, Pavol Jozef Šafarik University in Košice, Slovak Republic.	pl
dc.description.Affiliation	Pavol Jozef Šafarik University in Košice	pl
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dc.description.firstpage	745	pl
dc.description.lastpage	755	pl
dc.identifier.citation2	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	pl
dc.conference	XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest", Vilnius 21-22 September 2017	pl
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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