Persuasive model of reaction towards tax avoidance in penal fiscal regulations
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 avoi...
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| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
University of Applied Sciences in Bielsko-Biała
2016-02-01
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| Series: | Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej |
| Subjects: | |
| Online Access: | https://www.asej.eu/index.php/asej/article/view/260 |
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