Prevention of the loss of VAT revenues : an attempt at evaluation of new legal instruments
Authors:
- Jadwiga Glumińska-Pawlic
Abstract
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.
- Record ID
- USLab8b6314780a4ecd9a556e9a1ef2cca6
- Author
- Journal series
- Financial Law Review, ISSN 2299-6834
- Issue year
- 2019
- No
- 4
- Pages
- 29-41
- Publication size in sheets
- 0.60
- Keywords in English
- budget, revenues, VAT, instruments
- DOI
- DOI:10.4467/22996834FLR.19.021.11277 Opening in a new tab
- Handle.net URL
- hdl.handle.net/20.500.12128/12793 Opening in a new tab
- Language
- eng (en) English
- File
-
- File: 1
- Prevention of the loss of VAT revenues : an attempt at evaluation of new legal instruments, File Gluminska_Prevention_of_the_loss.pdf / 343 KB
- Gluminska_Prevention_of_the_loss.pdf
- publication date: 06-02-2024
- Prevention of the loss of VAT revenues : an attempt at evaluation of new legal instruments, File Gluminska_Prevention_of_the_loss.pdf / 343 KB
-
- Score (nominal)
- 70
- Score source
- journalList
- Score
- = 70.0, 21-10-2022, ArticleFromJournal
- Uniform Resource Identifier
- https://opus.us.edu.pl/info/article/USLab8b6314780a4ecd9a556e9a1ef2cca6/
- URN
urn:uni-kat-prod:USLab8b6314780a4ecd9a556e9a1ef2cca6
* presented citation count is obtained through Internet information analysis, and it is close to the number calculated by the Publish or PerishOpening in a new tab system.