Open AccessPersuasive model of reaction towards tax avoidance in penal fiscal regulations
Author(s) -
Krzysztof Raul Woźniak
Publication year - 2019
Publication title -
zeszyty naukowe/scientific journal/zeszyty naukowe wyższej szkoły finansów i prawa w bielsku-białej
Language(s) - English
Resource type - Journals
eISSN - 2543-411X
pISSN - 2084-1809
DOI - 10.5604/01.3001.0012.9648
Subject(s) - taxpayer , principle of legality , tax avoidance , conviction , liability , business , criminal liability , double taxation , law and economics , economics , public economics , law , accounting , political science , criminal law
Tax avoidance is a phenomenon whose legality must be negated. At the same time it must be emphasized that taxpayers who act without reflecting upon their behaviour face criminal liability which starts with the rejection of the taxpayer’s application for advance tax ruling and initiation of tax avoidance proceedings. The institutions of voluntary disclosure, correction of tax return and voluntary submission to liability are offered to those individuals or companies who have committed tax-related offences and want to avoid conviction at the end of penal fiscal proceedings.