Title:

Unrevealed sources of revenue – Disclosure and taxation procedures in Poland

Group publication title:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

Creator:

Hybka, Małgorzta Magdalena

Description:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2009; Nr 59, s. 207-216

Abstrakt:

The article gives an overview of the taxation procedures applied in Poland to the afore-mentioned income. It focuses on two main issues. First, it presents the methods of personal income fraud detection – tax and fiscal inspections as well as information collection measures. Secondly, it describes proceedings concerning the assessment of tax on the income in question. Moreover, the author evaluates the effectiveness of the activities undertaken in this regard by tax offices and fiscal inspection offices on the basis of the data published by the Supreme Chamber of Control in Poland.(fragment tekstu)

Publisher:

Publishing House of the Wrocław University of Economics

Place of publication:

Wroclaw

Date:

2009

Resource Type:

artykuł

Language:

eng

Relation:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2009; Nr 59 ; Global Challenges and Policies of the European Union – Consequences for the “New Member States”

Rights:

Wszystkie prawa zastrzeżone (Copyright)

Access Rights:

Dla wszystkich w zakresie dozwolonego użytku

Location:

Uniwersytet Ekonomiczny we Wrocławiu

Coverage:

Dofinansowano z programu "Społeczna odpowiedzialność nauki" Ministra Edukacji i Nauki (SONB/SP/546390/2022). Tytuł projektu: Upowszechnienie zawartości czasopisma Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu