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http://hdl.handle.net/11320/8307
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Pole DC | Wartość | Język |
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dc.contributor.author | Borowik, Bartosz | - |
dc.date.accessioned | 2019-09-25T08:12:56Z | - |
dc.date.available | 2019-09-25T08:12:56Z | - |
dc.date.issued | 2019 | - |
dc.identifier.citation | Białostockie Studia Prawnicze, Vol. 24 nr 3, 2019, s. 137-144 | pl |
dc.identifier.issn | 1689-7404 | - |
dc.identifier.uri | http://hdl.handle.net/11320/8307 | - |
dc.description.abstract | This contribution deals with the analysis of the impact of changes in the fiscal control institution of entrepreneurs in Poland. The new legislation combined administrative tasks in one institution previously held by the tax and customs administration and fiscal control. Initially, the planned reform of the customs and tax administration was to constitute only the reconstruction of the organizational structure of tax offices, fiscal control offices and customs services. In practice, the newly established National Tax Administration took over the competences of entities appointed on the basis of the previously applicable Act on fiscal control, additionally extending the powers of that body. The National Tax Administration, has gained the extension of existing control powers, which in practice may surprise many taxpayers, forcing them to attach more importance to the documentation of their company than to the development of business potential. | pl |
dc.language.iso | en | pl |
dc.publisher | Wydział Prawa Uniwersytetu w Białymstoku, Temida 2 | pl |
dc.subject | law | pl |
dc.subject | legal economic | pl |
dc.subject | legal institutions | pl |
dc.title | Customs and Tax Control of Entrepreneurs as a Factor Influencing the Level of Economic Freedom in Poland | pl |
dc.type | Article | pl |
dc.identifier.doi | 10.15290/bsp.2019.24.03.10 | - |
dc.description.Email | bart.borowik@gmail.com | pl |
dc.description.Biographicalnote | Bartosz Borowik – magister prawa, doktorant pierwszego roku w Katedrze Finansów Publicznych i Prawa Finansowego Wydziału Prawa Uniwersytetu w Białymstoku. | pl |
dc.description.Affiliation | University of Białystok | pl |
dc.description.references | Bielecki L., Gorgol A., Act on the National Tax Administration. Commentary, Warszawa 2018. | pl |
dc.description.references | Index of Economic Freedom, Country Rankings, https://www.heritage.org/index/about. | pl |
dc.description.references | Index of Economic Freedom, About Th e Index, https://www.heritage.org/index/about. | pl |
dc.description.references | Justification to the project of 17 February 2016 of the Act on National Tax Administration, https://www.sluzbacywilna.info.pl/images/stories/do_pobrania/uzasadKAS1702.pdf. | pl |
dc.description.references | Lewandowska M., Customs and tax control in the light of the Act on the NTA, https://poradnikprzedsiebiorcy.pl/-kontrola-celno-skarbowa-w-swietle-ustawy-o-kas. | pl |
dc.description.references | Maruchin W., Customs and tax control of taxpayers’ compliance with tax obligations, “MOPOD” 2017, no. 6. | pl |
dc.description.references | National Tax Administration: information guide, http://www.kis.gov.pl/documents/6609173/6751991/broszura+KAS.pdf. | pl |
dc.description.references | Różycki K., Customs and tax control. Comments, models, summaries and control procedures, Warszawa 2018. | pl |
dc.description.references | Szulc M., Pokojska A., Two-stability only apparent, http:// podatki.gazetaprawna.pl/artykuly/953149,ustawa-o-kas-dwuinstancyjnosc-tylko-pozorna.html. | pl |
dc.description.references | Strzelec D., Łoboda M., Control of tax law compliance, Warszawa 2017. | pl |
dc.description.references | Szulc M., The tax offices stopped shooting blindly. The officials control much less often, but more effectively, https://podatki.gazetaprawna.pl/artykuly/1107626,efekt-krajowej administracjiskarbowej-mniej-kontroli.html. | pl |
dc.description.references | Zalewska Ł., NTA reform: Head of the office as a tax super-policeman, http://podatki.gazetaprawna.pl/artykuly/965240,reforma-kas-naczelnik-urzedu-w-roli podatkowego-superpolicjanta.html. | pl |
dc.description.volume | 24 | - |
dc.description.number | 3 | - |
dc.description.firstpage | 137 | pl |
dc.description.lastpage | 144 | pl |
dc.identifier.citation2 | Białostockie Studia Prawnicze | pl |
dc.identifier.orcid | 0000-0002-2886-0155 | - |
Występuje w kolekcji(ach): | Artykuły naukowe (WP) Białostockie Studia Prawnicze, 2019, Vol. 24 nr 3 |
Pliki w tej pozycji:
Plik | Opis | Rozmiar | Format | |
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BSP_24_3_B_Borowik_Customs_and_Tax_Control_of_Entrepreneurs.pdf | 1,56 MB | Adobe PDF | Otwórz |
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