- Author
- Handor Dariusz
- Title
- Analiza uprawnień w toku czynności kontroli podatkowej
An Analysis of the Rights in the Course of a Tax Audit - Source
- Roczniki Naukowe Wyższej Szkoły Bankowej w Toruniu, 2002, nr 2, s. 91-100
- Keyword
- Kontrola podatkowa, Instytucje kontrolne, Prawo podatkowe, Podatki
Tax audit, Control authorities, Tax regulations, Taxes - Note
- streszcz., summ.
- Abstract
- W artykule omówiono istotę i znaczenie instytucji kontroli podatkowej oraz przedstawiono zagadnienie uprawnień zarówno dla pracowników aparatu skarbowego, jak i dla kontrolowanych przedsiębiorców lub innych osób.
A tax audit constitutes an independent institution of the general tax law. it aims at stating how taxpayers fulfill their tax obligations imposed by the rules of law. the audit scope includes all issues which have been regulated by regulations of detailed tax acts. Recognizing a tax audit as a separate administrative procedure included in the tax regulations, which are independent of inspections and taxation proceedings, produces legal effects for taxpayers subjected to a tax audit. (short original abstract) - Accessibility
- The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Main Library of Poznań University of Economics and Business - Cited by
- ISSN
- 1643-8175
- Language
- pol
