Tax Base Estimation of Income – The Proposal of Selected Changes
The purpose of the article. One of the measures to combat tax fraud is estimation of the tax base. The provisions point out the reasons and rules of estimating of the tax base. Polish legislation provides tax authorities with a list of six tax base estimation methods they can use. In cases when non...
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| Formato: | Artigo |
| Idioma: | Alemão |
| Publicado em: |
Lodz University Press
2025-12-01
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| coleção: | Finanse i Prawo Finansowe |
| Assuntos: | |
| Acesso em linha: | https://czasopisma.uni.lodz.pl/fipf/article/view/28452 |
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