Security Measures in Tax Administration as a Tool to Eliminate Tax Evasions

Pole DC	Wartość	Język
dc.contributor.author	Štrkolec, Miroslav	-
dc.date.accessioned	2018-09-29T12:21:39Z	-
dc.date.available	2018-09-29T12:21:39Z	-
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. 757-765	pl
dc.identifier.isbn	978–83–65696–08–3	-
dc.identifier.uri	http://hdl.handle.net/11320/6976	-
dc.description.abstract	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.	pl
dc.description.sponsorship	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”.	pl
dc.language.iso	en	pl
dc.publisher	Temida 2	pl
dc.subject	tax evasions	pl
dc.subject	security measures	pl
dc.subject	tax administration	pl
dc.title	Security Measures in Tax Administration as a Tool to Eliminate Tax Evasions	pl
dc.type	Book chapter	pl
dc.identifier.doi	10.15290/oolscprepi.2018.56	-
dc.description.Email	miroslav.strkolec@upjs.sk	pl
dc.description.Biographicalnote	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.	pl
dc.description.Affiliation	Pavol Jozef Šafárik University in Košice	pl
dc.description.references	Babčák, V.: Daňové právo na Slovensku (Tax law in Slovakia), Bratislava: Epos, 2015.	pl
dc.description.references	Gomułowicz, A., Małecki, J.: Podatki i prawo podatkowe (Taxes and Tax Law), Warszawa: LexisNexis, 2013.	pl
dc.description.references	Karfíková, M., Karfík, Z.: Předcházení daňovým únikům v ČR (Prevention of Tax Evasion in the Czech Republic), in: Daňové právo vs. daňové podvody a daňové úniky (Tax Law vs. tax evasion and tax evasion), Košice: Univerzita Pavla Jozefa Šafárika v Košiciach, 2015.	pl
dc.description.references	Kindl, M.: Zajištení a utvrzení dluhů (Assurance and settlement of debts), Praha: C.H. Beck, 2016.	pl
dc.description.references	Kohajda, M., Sejkora, T.: Institut ručení v daňové legislativě (Institute of Liability in Tax Legislation), Daně a finance (Taxes and Finance) no 1. (2014).	pl
dc.description.references	Ryllová, Z.: Mezinárodní dvojí zdanění (International double taxation), Olomouc: Nakladatelství Anag, 2007.	pl
dc.description.references	Štrkolec, M.: Predbežné opatrenia v správe daní (Provisional measures in the Tax Administration), Justičná revue: časopis pre právnu prax (Justice Revue: Legal Practice Magazine) no. 10 (2012).	pl
dc.description.references	Štrkolec, M.: Náčrt možností vybraných inštitútov daňového práva v predchádzaní daňovým únikom na DPH (Possibilities of selected tax law institutes to prevent VAT evasion), in: Daňové právo vs. daňové podvody a daňové úniky: nekonferenčný zborník vedeckých prác (Tax law vs. tax frauds and tax evasion: a non-concluding collection of scientifi c works), Košice: Univerzita Pavla Jozefa Šafárika v Košiciach, 2015.	pl
dc.description.references	EU: European Commission no. COM(2012) 722 – Action plan to strengthen the fight against tax fraud and tax evasion.	pl
dc.description.references	SK: Act on VAT no. 246/2012.	pl
dc.description.references	SK: Governments’ resolution no. 235 – Action plan to combat tax frauds for the years 2012 to 2016.	pl
dc.description.firstpage	757	pl
dc.description.lastpage	765	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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