Ordynacja podatkowa kierunek zmian dla biznesu
Tax Ordinance; the direction of changes in business
Author(s): Janusz ZiółkowskiSubject(s): Business Economy / Management, Management and complex organizations, Public Finances, Accounting - Business Administration
Published by: Społeczna Akademia Nauk
Keywords: Tax Ordinance; taxable person; interpretations; amendments; tax avoidance clause
Summary/Abstract: The article discusses the changes to Tax Ordinance between 2015 and 2018 which arose from The Large Amendment and the need for changes in this field. Undoubtedly, there is a dominant public opinion that it is necessary to introduce new legislation based on doctrine, judicial decisions and tax law practices. The article presents the analysis of main institutions of Tax Ordinance, which have been positively welcomed by business activities and the solution of a questionable necessity (in dubio pro tributario rule). The article also presents significant and meaningful bills of regulations aiming at tightening up the tax system in terms of so called tax avoidance clause, which is to increase the safety of budgetary receipts and consequently the safety of business trading
Journal: Przedsiębiorczość i Zarządzanie
- Issue Year: 16/2015
- Issue No: 12.2
- Page Range: 205-216
- Page Count: 12
- Language: Polish