The selected issues of tax legislation on the use of estimation method based on expenses for physicians’ income calculation in the case of tax fraud in Poland
The selected issues of tax legislation on the use of estimation method based on expenses for physicians’ income calculation in the case of tax fraud in Poland

Author(s): Radosław Witczak
Subject(s): Economic policy, Health and medicine and law, Law on Economics, Fiscal Politics / Budgeting
Published by: Masarykova univerzita nakladatelství
Keywords: combating tax fraud; income taxes; the estimation of tax base; health care institutions;
Summary/Abstract: The aim of this article is to determine the possibility of using the rules concerning the based on taxpayer’s expenses method of income estimation in case of tax fraud committed by physicians doing business. The descriptive study including critical attitude to the tax acts and literature was used to solve the research problem. The income of physicians who commit the tax fraud can be determined on the basis of methods of tax base estimation regulated in Tax Ordinance or as the income of not revealed sources of incomes regulated in Personal Income Tax. Most of the statuary methods of estimation of the tax base rather cannot be used for income estimation of physicians. The changes in 2016 in the tax law on the provisions of not revealed sources of incomes can be seen positively. The new rules are more precisely than the old ones which were claimed as unconstitutional. However, there are doubts if the based on expenses of taxpayer method can be applied in a situation when the physician claims receiving the sources from the business. The based on taxpayer’s expenses method should be indicated as one of the methods of income estimation regulated in Tax Ordinance. It could be determined in more detail in the provisions like provisions of not revealed sources of incomes. The conclusions of paper could be used by the legislator.

• Details
• Contents