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Tax Management and Tax Evasion


Konrad Raczkowski and Lukasz Sulkowski

Tax management and tax evasion represent an intrinsic element of economic turnover, an area of interest both to the institutional and to the real spheres of national economy. These problems, beyond any doubt, should become the focus of interest for all states having a common market, e.g. the European Union, or the countries which have not introduced the universally binding and which are highly susceptible to abuses in VAT tax – such as the United States. With this in mind, the authors of this volume outline the issues of managing taxes and tax evasion, with a focus on the European Union in general and Poland in particular. The choice did not come by accident, since the latter was the only EU member state which in the waning years of the still continuing economic crisis never fell into negative economic growth.
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Interpreting European Union tax law: Practice of Polish tax authorities



This paper presents how, in fact, the Polish tax authorities interpret EU tax law. This study shows a variety of approaches Polish tax authorities use to “cope” with EU law. These approaches are hereby categorized and supported by numerous examples. It is also examined whether the situation is evolving and in which direction the changes are going.

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