Prevention of the Loss of VAT Revenues – An Attempt at Evaluation of New Legal Instruments
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RIS BIB ENDNOTEPrevention of the Loss of VAT Revenues – An Attempt at Evaluation of New Legal Instruments
Publication date: 30.10.2019
Financial Law Review, 2019, Issue 16 (4)/ 2019, pp. 29 - 41
https://doi.org/10.4467/22996834FLR.19.021.11277Authors
Prevention of the Loss of VAT Revenues – An Attempt at Evaluation of New Legal Instruments
The article discusses new regulations implemented in Poland with a view to increasing budgetary VAT revenues through sealing the system, and in particular through reducing tax fraud. The Author's main objective is an analysis of the various available instruments and their evaluation from the perspective of improvement of the effectiveness of tax collection, but also from the perspective of protection of taxpayers' rights, for the actions of the fiscal apparatus cannot be overly burdensome on entrepreneurs as they hinder their development. The article, which utilises the comparative and statistical method, features an analysis of legislation.
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Information: Financial Law Review, 2019, Issue 16 (4)/ 2019, pp. 29 - 41
Article type: Original article
Department of Financial Law, Faculty of Law, University of Silesia, Poland,
University of Silesia in Katowice
Poland
Published at: 30.10.2019
Article status: Open
Licence: CC BY-NC-ND
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Number of downloads: 945