WYKORZYSTANIE METOD SZACOWANIA PODSTAWY  OPODATKOWANIA W PODATKACH DOCHODOWYCH   W ŚWIETLE ORZECZEŃ NSA W ROKU 2014
The use of methods of estimating of tax base in income taxes in verdicts of Supreme Administrative Court given in 2014

Summary/Abstract: In the economy exist the unreliable tax evidences . This problem concerns also income taxes. The effect of unreliable tax evidences is estimation of the tax base. The provisions point out different methods of estimating of the tax base. The aim of the article is to evaluate the necessity of elaboration of other methods of the tax base estimation than named in the acts. The provisions give the opportunity to use other methods of estimating of the tax base than named in the act. The analyse of using such methods of estimating of tax base by the tax authorities was given. The scope of the analyse were different cases from the Supreme Administrative Court given in 2014. The tax administration in 80% of cases used other methods of estimating of income than named in the act. Part of methods of income estimation pointed out in provisions (like production method) were not used at all by tax administration. One of the reason is the lack of comparable data. The implementation of rules concerning other methods of estimating of tax base was proposed.

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