Czynniki wpływające na zastosowanie szacowania podstawy opodatkowania w podatkach dochodowych w Swietle orzecznictwa NSA w 2015 r.
The Factors Influencing the Use of Estimating of Tax Base in Income Taxes in Verdicts of Supreme Administrative Court Given in 2015

Summary/Abstract: In the economy we can find tax frauds. One element of commitment tax frauds is illegal diminishing of income tax. In order to protect the interests of the State Treasury and to ensure fair competition in the economy, measures must be taken to prevent the occurrence of such attempts. One of such is estimation of the tax base. The provisions point out rules and methods of tax base estimation. The aim of the article is to determine the factors influencing on the use of tax base estimation in income taxes in the verdicts of Supreme Administrative Court. The analysis of using the provisions on tax base estimating by the tax authorities was given. The scope of the analysis were different cases from the administrative court. The tax administration ceased the determination of the taxable base by estimation in the majority of analyzed cases. When the estimation was used in the majority of analyzed cases the other methods than pointed out in the provisions were used. The changes in rules concerning estimating of tax base were proposed.

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