Risk Area Monitoring for Tax Inspection Purposes in Poland and Other European Union Member States

• Autorzy: Małgorzata Magdalena Hybka
• Języki publikacji: EN

Abstrakty

EN

The article consists of four parts. The first section deals with the main goals and stages of the analysed strategy. The second describes the risk areas contained in the National Compliance Plan. The next section presents the results of tax inspections for which the selection of taxpayers was based on the new rules and compares them with the old selection methods. The summarising part reviews similar strategies applied in other EU member states. (fragment of text)

Słowa kluczowe

EN

Local government finance; Risk management; Taxes

PL

Finanse samorządu terytorialnego; Zarządzanie ryzykiem; Podatki

• Czasopismo: Prace Naukowe / Akademia Ekonomiczna w Katowicach
• Rocznik: 2008
• Tom: Finanse wobec sfery realnej gospodarki : praca zbiorowa. T. 2
• Strony: 243--260

Twórcy

autor

Małgorzata Magdalena Hybka

• Poznań University of Economics, Poland

Bibliografia

• Wenzel M.: Tax Compliance and the Psychology of Justice: Mapping the Field. In: V. Braithwaite: Taxing Democracy: Understanding Tax Avoidance and Evasion. Ashgate, Aldershot 2003.
• Boisivon J.P.: Proposition pour une réforme du contrôle fiscal. Institut de l'entreprise. Paris 2006.