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Tytuł: Security Measures in Tax Administration as a Tool to Eliminate Tax Evasions
Autorzy: Štrkolec, Miroslav
Słowa kluczowe: tax evasions
security measures
tax administration
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. 757-765
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 paper focuses on security measures in tax administration and the possibilities of their use as a tool to eliminate tax evasions. The aim of this paper is to define security measures in tax administration, describe their functions and identify the possibilities of the effective application on concrete examples manifesting how to eliminate tax evasions. The Author employed the scientific methods of analysis and synthesis and approached the issue using the method of comparison as well. The Author provides a definition of tax evasion and security measures and describes their legal nature and respective functions. It proves necessary to consider de lege ferenda the possibility to extend the scope of security measures, especially, that of surety as the general security measure in tax administration.
Afiliacja: Pavol Jozef Šafárik University in Košice
Nota biograficzna: Assistant lecturer at the Department of Financial Law, Tax Law and Economy at the Faculty of Law of the Pavol Jozef Šafárik University in Košice, member of The Center For Information And Research Organization In Public Finance and Tax Law Of Central and Eastern European Countries.
E-mail: miroslav.strkolec@upjs.sk
Sponsorzy: This paper was written as a partial output from the project VEGA no. 1/0375/15 “Tax evasion and tax fraud and their prevention by legal measures (in the context of Tax Law, Commercial Law, and Criminal Law)” and VEGA no. 1/0846/17 “Implementation of the initiatives of the EU institutions in the area of direct and indirect taxes and their budgetary and legal impacts”.
URI: http://hdl.handle.net/11320/6976
DOI: 10.15290/oolscprepi.2018.56
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

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