The Incorrectness of Estimating of Tax Base in Income Taxes in the Verdicts of Supreme Administrative Court in 2014 in Poland
The Incorrectness of Estimating of Tax Base in Income Taxes in the Verdicts of Supreme Administrative Court in 2014 in Poland

Author(s): Radosław Witczak
Subject(s): National Economy, Law on Economics, Public Finances, Fiscal Politics / Budgeting, Court case
Published by: Masarykova univerzita nakladatelství
Keywords: taxation; tax fraud; income taxes; the estimation of tax base; tax collection;
Summary/Abstract: Important task of the tax administration is diminishing the tax evasion of income taxes. One way of reduction the tax evasion is estimating of tax base. The provisions point out different methods of estimating of the tax base. The aim of the article was the identification of mistakes made by the tax administration in using the methods of estimating of tax base of income taxes. The analyse of using the 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. The cases concerned different types of methods of tax estimation used by tax administration. In the majority of analysed cases the use of methods of estimating of tax base was correct. However, there were cases where methods of estimating of tax base were used in not a proper way. Different kinds of mistakes have been identified.

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