The Resource Customs and fiscal control in Poland as a radical measure to eliminate tax evasion

Customs and fiscal control in Poland as a radical measure to eliminate tax evasion

Label
Customs and fiscal control in Poland as a radical measure to eliminate tax evasion
Title
Customs and fiscal control in Poland as a radical measure to eliminate tax evasion
Creator
Subject
Language
eng
Summary
The new customs and fiscal control is in Polish tax administration introduced on 1 March 2017 by the act of 16 November 2016. The new control procedure aims to eliminate tax evasion and combat tax fraud, especially carousel transactions in value added tax. The introduction of this control was preceded by the establishment of a special Customs and Fiscal Service within the modernized National Fiscal Administration. In the article, the author analyses and evaluates the regulations contained in the Act on National Fiscal Administration that concern the fundamental aspects of performing customs and fiscal control
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 48 (2020), no. 10 ; p. 922-928
http://library.link/vocab/creatorName
Teszner, K
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • tax compliance
  • customs duty
  • control
  • tax authorities
  • tax evasion
Label
Customs and fiscal control in Poland as a radical measure to eliminate tax evasion
Instantiates
Publication
Label
Customs and fiscal control in Poland as a radical measure to eliminate tax evasion
Publication

Library Locations

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