TY - JOUR
TI - Prevention of the Loss of VAT Revenues – An Attempt at Evaluation of New Legal Instruments
AU - Glumińska-Pawlic, Jadwiga
TI - Prevention of the Loss of VAT Revenues – An Attempt at Evaluation of New Legal Instruments
AB - 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.
VL - 2019
IS - Issue 16 (4)/ 2019
PY - 2019
C1 - 2299-6834
SP - 29
EP - 41
DO - 10.4467/22996834FLR.19.021.11277
UR - https://ejournals.eu/en/journal/financial-law-review/article/prevention-of-the-loss-of-vat-revenues-an-attempt-at-evaluation-of-new-legal-instruments
KW - budget
KW - revenues
KW - VAT
KW - instruments