Nieprawidłowości w stosowaniu szacowania podstawy opodatkowania w podatkach dochodowych w świetle orzecznictwa NSA w 2015 r.
Irregularities in the Use of Estimating of Tax Base in Income Taxes in Verdicts of Supreme Administrative Court Given in 2015

Summary/Abstract: The use of the provisions by the tax authorities is not always evaluated positively by the entrepreneurs. In extreme cases tax authorities decisions may lead to the bankruptcy of economic entities. That is why it is important to identify irregularities committed by the tax authorities. One instrument used by tax authorities 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 irregularities in use of tax base estimation in income taxes in the verdicts of Supreme Administrative Court. The research hypothesis is as follows: The tax administration uses the income estimation methods in not a proper way. The analyse of using the provisions on tax base estimating by the tax authorities was given. The scope of the analyse were different cases from the administrative court. The courts did not address the complaints of taxpayers in most of the analysed cases. The analysed data show that only in 10% cases the Supreme Administrative Court ruled in favour of the taxpayer. The most important problem was lack of determination if the provisions on tax base estimation should be applied. In the majority of analysed cases the use of provisions estimating of tax base in income taxes was correct.

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