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- Title
Persuasive model of reaction towards tax avoidance in penal fiscal regulations.
- Authors
Woźniak, Krzysztof Raul
- Abstract
Tax avoidance is a phenomenon whose legality must be negated. At the same time it must be emphasized that taxpayers who act without reflecting upon their behaviour face criminal liability which starts with the rejection of the taxpayer's application for advance tax ruling and initiation of tax avoidance proceedings. The institutions of voluntary disclosure, correction of tax return and voluntary submission to liability are offered to those individuals or companies who have committed tax-related offences and want to avoid conviction at the end of penal fiscal proceedings.
- Subjects
TAX evasion prevention; TAX evasion laws; TAXPAYER compliance; PERSUASION (Rhetoric); INCOME tax evasion; CRIMINAL liability
- Publication
Zeszyty Naukowe (Wyższej Szkoły Finansów i Prawa w Bielsku-Białej), 2018, Vol 22, Issue 4, p65
- ISSN
2084-1809
- Publication type
Article
- DOI
10.5604/01.3001.0012.9648