Potrzeba opodatkowania dochodów pochodzących z nieujawnionych źródeł
Taxation necessary of income coming from undeclared sources

Summary/Abstract: Existence of undeclared income is a phenomenon, which is damaging for economic and social reasons. It has got a negative influence on the Budget and economic development of a country. This illegal practice is a serious problem of Polish Public Authorities. Therefore there is a necessary of effective taxation of undeclared income by fiscal authorities. The limitation of illegal tax evasion is a purpose of undeclared income taxation.

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