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2 Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej

2 Woźniak K. R.

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Persuasive model of reaction towards tax avoidance in penal fiscal regulations

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Woźniak K. R.

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej

2018

nr 4

65-68

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.

Tax oddysey – tax evasion which ends with penalty?

100%

Woźniak K. R.

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej

2018

nr 3

53-57

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.