Opodatkowanie dochodów nieujawnionych przez podatnika oraz dochodów pochodzących z czynów przestępnych – obecny i pożądany model
Taxation of income not disclosed by a taxpayer and income from criminal acts. Current status and desired models

Summary/Abstract: The aim of the paper is to identify shortcomings in the regulatory framework regarding the legal response to non-disclosure of subject of taxation under tax law and fiscal penal law in Poland. The authors first describe the historical background and discuss current legal arrangements. Next, they provide some recommendations on new regulatory measures that should be implemented in order to stay in compliance with the standards of the rule of law.

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