Article 2018
Authors / editors: Dariusz Pauch
Published in: European Journal of Service Management
The article attempts to point to the gray economy as an element of the tax gap. The considerations began with the characterization of the tax gap. Next, the concept and importance of the gray economy in the economy was analyzed. The last part includes selected instruments for red…
DOI: 10.18276/ejsm.2018.27/1-24 · ISSN: 2450-8535
Article 2017
Authors / editors: Danuta Zawadzka
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Abstract: Purpose – Defining tax evasion in the light of existing system regulations, identifying the causes of this phenomenon and determining the scale of its occurrence in Poland. Design/Methodology/approach – The study was based on a literature survey on VAT, an analysis of …
DOI: 10.18276/frfu.2017.87/2-04 · 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: Michał Sosnowski
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The aim of this article is to present the income tax in terms of conditions ensuring the efficiency and effectiveness of the implementation of their fiscal functions. Design/methodology/approach – For this purpose, there were made classification of taxes, discussed the …
DOI: 10.18276/frfu.2016.5.83/1-04 · ISSN: 2450-7741
WNUS help database
Settings are saved in this browser.