Article 2018
Authors / editors: Monika Pasternak-Malicka
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Goal - The primary purpose of this publication is to indicate whether non-adherence to Adam Smith's classic tax rules in personal income tax may result in violation of tax law and thus increase taxpayers' tendency to fiscal fraud. Research methodology - the implementation of the …
DOI: 10.18276/frfu.2018.93-08 · ISSN: 2450-7741
Article 2017
Authors / editors: Jolanta Iwin-Garzyńska
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Abstract: Purpose – Emphasize the importance of economic effects of taxation in the enterprise.
Design/Methodology/approach – Methods of analysis of literature and critical analysis of the norms of tax law, rulings and judgments.
Findings – Presents the essence and importance i…
DOI: 10.18276/frfu.2017.87/2-03 · ISSN: 2450-7741
Article 2016
Authors / editors: Małgorzata Magdalena Hybka
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The main aim of this article is to present the structure of the tax gap in the United Kingdom and the United States, methods of its estimation and instruments of its reduction. Design/Methodology/approach – The article contains a comparative analysis of the data on tax …
DOI: 10.18276/frfu.2016.5.83/2-17 · ISSN: 2450-7741
Article 2016
Authors / editors: Jolanta Iwin-Garzyńska
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The aim of the study is to present the essence of tax optimization with regard to proposals for changes in the Tax Code relating to the clause against tax evasion. Design/methodology/approach – The following research methods were used in the study of the sources, docume…
DOI: 10.18276/frfu.2016.5.83/1-09 · ISSN: 2450-7741
Article 2016
Authors / editors: Szymon Bryndziak
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The aim of the article is the presentation of anti-abuse rules – the legal mechanisms used to combat with improper use of double tax treaties. Design/methodology/approach – Author has used the literature studies methodology. Findings – The result of this articles are th…
DOI: 10.18276/frfu.2016.5.83/1-07 · ISSN: 2450-7741