scholarly journals Tax odysey-tax evasion wchich ends with penalty?

2018 ◽  
Vol 22 (3) ◽  
pp. 90-96
Author(s):  
Krzysztof, Raul Woźniak
Keyword(s):  
Tax Evasion ◽  
The State ◽  
Tax Law ◽  
Legal Action ◽  
Private Law ◽  
Self Assessment ◽  
Criminal Penalty ◽  
Financial Consequences ◽  
Tax Fraud ◽  
Fiscal Law

The doctrine states that tax evasion is a legal action, albeit not tolerated by the state. The legality of tax evasion is of private law character, under the Tax Law tax evasion results in deprivation of the illegal tax benefit. Self-assessment which is non-compliant with the factual proceeding of the taxed actions, is penalized by the Penal Fiscal Law as tax fraud. The objective of this paper is to indicate the limits beyond which legal actions, procedurally compliant with the Tax Law, become criminal. The doubts raised by the taxpayer through acting contrarily to the objective and the spirit of the Tax Law may bring not only financial consequences but also criminal penalty.

scholarly journals Scale of Tax Frauds as A Threat to the State's Financial Security

2021 ◽  
Vol 18 ◽  
pp. 190-198
Author(s):  
Monika Pasternak-Malicka
Keyword(s):  
Informal Economy ◽  
Tax Evasion ◽  
Statistical Data ◽  
Direct Method ◽  
Basic Element ◽  
The State ◽  
Tax Law ◽  
Linear Regression Method ◽  
The Impact ◽  
The Relationship

The objective of the paper is an attempt to assess the impact of the scale of tax frauds on thefinancial security of the state. In the paper one tried to assess the relationship between the level ofinformal economy and the fiscal income of the state, but also, based on the survey research, to indicatewhether unethical attitudes of taxpayers meet with social consent and constitute an incentive to bypassthe tax law. Methodology: Achieving the goal required the use of descriptive and statistical methods,in particular the linear regression method. The direct method - questionnaire was also applied. Results:In the paper the essence of the informal economy in the years 1994-2018, as well as the ethicaldeterminants of tax evasion in the light of the author's own research from 2007-2020 were discussed.Based on statistical data, an attempt was made to assess the impact of the informal economy,understood as evasion of fiscal obligations, on tax revenues in Poland, based on the linear regressionmethod. The scope of the phenomenon of tax pathology as the basic element of the shadow economyand its impact on the level of tax income seems to be confirmed by the relationship shown by themethod of estimating the expected value - variable, which showed that the shadow economy,calculated according to F. Schneider's estimates, was a factor in 94% determining the level of taxrevenues in the years 2000-2017.

scholarly journals REGULATORY REGULATION OF ACCOUNTING FOR TAX DIFFERENCES

2021 ◽  
Author(s):  
Anastasiia Chystova
Keyword(s):  
Financial Reporting ◽  
Tax Evasion ◽  
State Level ◽  
Financial Statements ◽  
The State ◽  
Regulatory Framework ◽  
Business Community ◽  
Tax Law ◽  
Tax Base ◽  
Tax Accounting

With the adoption of the Tax Code of Ukraine, the harmonization of accounting and tax accounting was carried out. However, taking into account the interests of the business community in streamlining relations and building mutual responsibility, the state is constantly faced with the question of preventing the possibility of tax evasion, optimization and narrowing of the tax base. Due to possible discrepancies between the criteria for recognizing income and expenses in accounting and tax law, there are tax differences. Tax differences are related to different approaches to determining income in accounting and tax accounting. They arise as a result of business transactions for which there are different assessments and recognition criteria in accounting and tax law. Every year the number of differences that arise in determining the pre-tax financial result increases and the regulatory framework changes, which makes adjustments to reflect the differences in the financial statements of enterprises. The article analyzes the regulatory framework governing the accounting of tax differences in Ukraine. The author considers the main documents, which contain information about the nature of tax differences and methods of accounting. The main problem is the imperfection of regulations approved at the state level and the need to refine the methodology for reflecting in the accounting and financial reporting of tax differences. The article discloses the rules that reflect the tax differences in the financial statements. The changes that took place during the years of Ukraine’s independence in terms of reflecting differences in accounting are analyzed and the dynamics of changes in legislation is traced. The positive and negative moments of changes concerning the accounting and reflection in the reporting of differences before the taxation are allocated. The problematic issues of reflection in the accounting and financial reporting of tax differences that need to be addressed are highlighted. The article considers the main prospects of accounting for tax differences in Ukraine, accounting problems and methods of solving them.

scholarly journals Article 199a of the Tax Ordinance Act in Polish Legal Regime

2021 ◽  
Vol 21 (1) ◽  
pp. 94-106
Author(s):  
Krzysztof Woźniak
Keyword(s):  
Regulatory Function ◽  
Tax Law ◽  
Private Law ◽  
Legal Regime ◽  
Application Of Law ◽  
Whole Process ◽  
Decision Taking ◽  
Fiscal Law ◽  
State Of Affairs

The regulatory function of Article 199a [Tax Ordinance Act, hereinafter: T.O.] is to supplement tax authoritiescompetences deriving from other regulations of evidence proceeding to establish the facts. Determination of a transaction hidden under apparently correct fiscal and legal state of affairs results in consequences that can be seen in private law, tax law and, ultimately, penal fiscal law. The purpose of the paper is to point out to inter-dependencies that relate to final decisions and to the whole process of decision taking in the above-mentioned aspects of application of law.

scholarly journals ANALISIS PENGARUH SISTEM PERPAJAKAN DAN PEMERIKSAAN PAJAK TERHADAP PENGGELAPAN PAJAK PADA PERUSAHAAN HOME INDUSTRY DI KOTA PADANG

2018 ◽  
Author(s):  
Dewi Zulvia
Keyword(s):  
Tax Evasion ◽  
Public Expenditure ◽  
National Development ◽  
Tax Law ◽  
Tax System ◽  
Processing Data ◽  
Sample Technique ◽  
Tax Fraud ◽  
The Government ◽  
Multiple Analysis

On the pattern of finance national development and public expenditure, tax income is very important, therefore the government has try attempted to improve revenue from tax. But, the fact many assessable not obey to tax law by doing tax evasion. Currently the government try to reduce tax fraud. This study aimed to knowing the influence tax system and tax investigation to tax evasion. The kind this study is kuantitatif, population in this study is home industry firm in Padang city, sample taken is 44 respondents and served accounting and manager. Sample technique taken by purposive sampling and then use IBM SPSS Statistic 23 to processed data. Processing data method use multiple analysis regression. The result this study is influence that variable tax system and tax investigation affect significant to tax evasion with sig variabel t < 0,05.

scholarly journals ANALISIS PENGARUH SISTEM PERPAJAKAN DAN PEMERIKSAAN PAJAK TERHADAP PENGGELAPAN PAJAK PADA PERUSAHAAN HOME INDUSTRY DI KOTA PADANG

2018 ◽  
Author(s):  
Dewi Zulvia
Keyword(s):  
Tax Evasion ◽  
Public Expenditure ◽  
National Development ◽  
Tax Law ◽  
Tax System ◽  
Processing Data ◽  
Sample Technique ◽  
Tax Fraud ◽  
The Government ◽  
Multiple Analysis

On the pattern of finance national development and public expenditure, tax income is very important, therefore the government has try attempted to improve revenue from tax. But, the fact many assessable not obey to tax law by doing tax evasion. Currently the government try to reduce tax fraud. This study aimed to knowing the influence tax system and tax investigation to tax evasion. The kind this study is kuantitatif, population in this study is home industry firm in Padang city, sample taken is 44 respondents and served accounting and manager. Sample technique taken by purposive sampling and then use IBM SPSS Statistic 23 to processed data. Processing data method use multiple analysis regression. The result this study is influence that variable tax system and tax investigation affect significant to tax evasion with sig variabel t < 0,05.

scholarly journals Criminogenic Dynamics of the Construction Industry: A State-Corporate Crime Perspective

2021 ◽  
pp. 2631309X2110230
Author(s):  
Jon Davies
Keyword(s):  
Construction Industry ◽  
Tax Evasion ◽  
Corporate Crime ◽  
Health And Safety ◽  
The State ◽  
Construction Work ◽  
Organizational Processes ◽  
Tax Fraud ◽  
Political Economic ◽  
Industry Structures

Construction industries provide significant opportunities for criminal and harmful processes to occur, including fraud, tax evasion, poor health and safety, and underpayment of workers. Building on previous work from the state-corporate crime agenda, this article places industry at the forefront of discussion, by examining how “criminogenic industry structures” emerge in construction work. The article refers to the key instances of worker blacklisting and “umbrella company” tax fraud, situating them within broader discussions on systemic processes that enable state-corporate harm to develop. This paper contributes to the state-corporate crime agenda by demonstrating how discussions on criminogenic industry structures provide critical links between organizational processes and broader political-economic dynamics, which is crucial for developing a criminological discourse.

scholarly journals Legal Steps to Secure the Tobacco Supply Chain: A Case Study of Poland

2020 ◽  
Vol 17 (6) ◽  
pp. 2055
Author(s):  
Łukasz Balwicki ◽  
Michal Stoklosa ◽  
Małgorzata Balwicka-Szczyrba ◽  
Jeffrey Drope
Keyword(s):  
Supply Chain ◽  
Tax Evasion ◽  
Cross Validation ◽  
The State ◽  
Tax Law ◽  
Excise Tax ◽  
Administrative Burden ◽  
Tobacco Tax ◽  
The Government

The threat of tobacco tax evasion and avoidance is the most commonly mentioned argument against tax hikes. Increasingly, the focus of legislators is on leaks in the tobacco crop supply chain, in which raw or cured tobacco that was never taxed finds its way to smokers. To study the process undertaken by Poland to secure the tobacco supply chain, we analyzed the 2013–2018 legislation around tobacco supply and interviewed a key stakeholder in the Government of Poland. We found that farmers and intermediary entities can trade tobacco only if registered with the government. Farmers are required to report the size of their fields and the weight of their crops to the state authorities. Each purchase within the supply chain is also reported by both the seller and the buyer for cross-validation. This has prevented manipulation within the system, while the mere threat of heavy fines related to an excise tax law violation and/or the administrative burden associated with becoming an excise tax payer (had the violation been prosecuted) has significantly contributed to securing the tobacco supply chain. The experience of Poland demonstrates that securing the tobacco supply chain is complicated but also a tractable problem. This case can be widely applicable to other countries.

scholarly journals Tax fraud as the most severe form of tax evasion: Review of legislation and practice in Serbia

2021 ◽  
Vol 60 (90) ◽  
pp. 77-95
Author(s):  
Suzana Dimić
Keyword(s):  
Tax Evasion ◽  
Detrimental Effect ◽  
Tax Compliance ◽  
Severe Form ◽  
The State ◽  
Theory And Practice ◽  
Criminal Offenses ◽  
Fiscal System ◽  
Tax Fraud ◽  
The Republic

Bearing in mind that taxation reduces disposable income, taxpayers' resistance to tax compliance is quite understandable. For this reason, the contemporary financial theory and practice pay special attention to the popularization of taxes, with special reference to the purpose of taxation. Taxes are acceptable to taxpayers insofar as they are used for funding public goods which are at the disposal of taxpayers as beneficiaries. Unlike other criminal offenses, where the detrimental effect may be directly visible, the immediate detrimental effect of tax offenses is not transparent. It generates a significant problem: there is a psychological effect that tax offences cause little or negligible social danger, which cannot be accepted as true. In effect, tax offenses entail very harmful and socially dangerous conduct because they threaten the fiscal interests of the state. Timely payment of taxes and other dues ensures continuity in financing public needs and provide for the proper functioning of the state. In case of tax evasion, or tax fraud as its most aggravated form, the state is deprived of the amount of revenue that would have been collected had all taxpayers abided by their tax liability. This paper focuses on the normative framework in the Republic of Serbia and the basic issues arising in practice, which are the result of the long-standing lenient penal policy of Serbian courts and numerous problems encountered in tax evasion proceedings (ranging from difficulties in conducting a financial investigation to the judges' professional competences and relevant knowledge to adjudicate cases in this field). In view of the harmful consequences for the fiscal system of the state, the question arises whether tax evasion and tax fraud have been relevantly criminalized in Serbian legislation. It seems that the latest amendments, which have increased the census (the amount of evaded tax) for the existence of this crime, will entail "moving away" from an adequate condemnation of such socially unacceptable conduct. This can only adversely affect the already low level of tax morale in Serbia.

Tax evasion in the medical profession An Empirical Study in the General Tax Authority in Iraq

2019 ◽  
Vol 118 (11) ◽  
pp. 80-88
Author(s):  
Ramyar Rzgar Ahmed ◽  
Hawkar Qasim Birdawod ◽  
S. Rabiyathul Basariya
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Medical Profession ◽  
Great Influence ◽  
Tax Law ◽  
Degree Of Confidence ◽  
Medical Professions ◽  
Shed Light

The study dealt with tax evasion in the medical profession, where the problem was the existence of many cases of tax evasion, especially tax evasion in the income tax of medical professions. The aim of the study is to try to shed light on the phenomenon of tax evasion and the role of the tax authority in the development of controls and means that reduce the phenomenon of tax evasion. The most important results of the low level of tax awareness and lack of knowledge of the tax law and the unwillingness to read it and the sense of taxpayers unfairness of the tax all lead to an increase in cases of tax evasion and in suggested tightening control and follow-up on the offices of auditors, through the investigation and auditing The reports of certified accountants and the use of computers for this purpose in order to raise the degree of confidence in these reports and bring them closer to the required truth and coordination and cooperation with the Union of Accountants and Auditors and inform them about each case of violations of the auditors and accountants N because of its great influence in the rejection of the organization of the accounts and not to ratify fake accounts lead to show taxpayers accounts on a non-truth in order to tax evasion.

ENSURING EFFECTIVE ACTIVITY OF TAX ADMINISTRATION -AN IMPORTANT FACTOR FOR INCREASING TAX ACCOUNTABILITY

2020 ◽  
Vol 8 (3) ◽  
pp. 40-48
Author(s):  
Uguloy Berdiyeva ◽  
Keyword(s):  
Tax Evasion ◽  
The State ◽  
Tax Administration ◽  
Tax Collection ◽  
State Budget ◽  
Effective Activity

The article discusses the issues of increasing the level of tax collection on the basis of improving tax administration, ensuring the full payment of taxes and fees to the state budget, reducing the likelihood of tax evasion.

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