Czasopismo
Tytuł artykułu
Autorzy
Warianty tytułu
Języki publikacji
Abstrakty
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)
Rocznik
Strony
243--260
Opis fizyczny
Twórcy
- 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.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171426839