Persuasive model of reaction towards tax avoidance in penal fiscal regulations
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Keywords

tax avoidance
penal and fiscal liability
voluntary disclosure
correction of tax return
voluntary submission to liability

How to Cite

Woźniak, K. R. (2016) “Persuasive model of reaction towards tax avoidance in penal fiscal regulations”, Scientific Journal of Bielsko-Biala School of Finance and Law. Bielsko-Biała, PL, 22(4), pp. 65–68. doi: 10.5604/01.3001.0012.9648.

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.

https://doi.org/10.5604/01.3001.0012.9648
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The papers published in the ASEJ Journal (alternate title: Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej) - published by the University of Applied Sciences in Bielsko-Biała, are online open access distributed (Creative Commons Attribution CC-BY-NC 4.0 license). The Publisher cannot be held liable for the graphic material supplied. The printed version is the original version of the issued Journal. Responsibility for the content rests with the authors and not upon the Scientific Journal or Bielsko-Biala School of Finance and Law.

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