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Article 2018

Gray economy as a part of tax gap

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 2018

General Inspector of Financial Information as an anti-money laundering body

Authors / editors: Dariusz Pauch

Published in: European Journal of Service Management

The article attempts to indicate the role and importance of the General Inspector of Financial Information (GIFI) as one of the main authorities limiting money laundering in Poland. Considerations began with the definition of money laundering under Polish and international law. N…

DOI: 10.18276/ejsm.2018.27/2-39 · ISSN: 2450-8535

Article 2017

WYBRANE INSTRUMENTY OGRANICZANIA OSZUSTW PODATKOWYCH W PODATKU VAT

Authors / editors: Dariusz Pauch

Published in: Finanse, Rynki Finansowe, Ubezpieczenia

Purpose – the purpose of the discussion is an indication of the instruments for reduction the tax gap in VAT tax. Design/methodology/approach – the basis of analysis is literature of the subject, legal acts and documents of the Ministry of Finance, as well as statistical data. Fi…

DOI: 10.18276/frfu.2017.88/2-18 · ISSN: 2450-7741

Article 2016

Komornik sądowy – funkcjonariusz publiczny czy przedsiębiorca? Problem opodatkowania podatkiem od wartości dodanej czynności wykonywanych przez komorników sądowych

Authors / editors: Dariusz Pauch

Published in: Finanse, Rynki Finansowe, Ubezpieczenia

Purpose – an indication of the difficulties in the tax on value added activities performed by bailiffs. Design/Methodology/approach – Based on the analysis of literature and legal acts Findings – Pointed out differences in the interpretation of the provisions on value added tax b…

DOI: 10.18276/frfu.2016.5.83/2-20 · ISSN: 2450-7741

Article 2015

Problem oszustw podatkowych na przykładzie podatku VAT

Authors / editors: Dariusz Pauch

Published in: Ekonomiczne Problemy Usług

The article presents the fraud tax problem of VAT tax. The article was started by defining the concept of fraud tax problem. Then pointed out the definitions of tax avoidance and evasion. In turn presented the amount of losses of the state budget for non-discharged VAT in Poland …

ISSN: 1896-382X