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Tax Management and Tax Evasion


Edited By 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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Legislation and case law to combat crime associated with the settlement of indirect taxes in Poland



The sector of indirect taxes is a significant element of the state budget supplying. As observed by K. Poznanski and M. Suchowolec tax revenues in Poland (especially in 2005–2007) grew at a very fast pace, which was a result of rapid economic development. Based on information provided by the Ministry of Finance in 2005–2012 the lowest growth rate of taxation was the case of income tax from legal persons. Another statement of the Ministry of Finance to reflect the tax revenue to the state budget in 2012, shows that the claims arising from the tax on goods and services accounted for 41.9% of total tax revenue. It is not without significance of proceeds of funds from excise duty 21.1% [Poznański, Suchowolec, 2014, p. 292]. The importance of indirect taxes provides even an estimate on the state budget for the period January-May 2014 according to which the income from indirect taxes is 77 501.7 million PLN (25 472.2 million USD). During the same period, revenues from income tax from legal persons amounted to 11 057, 3 million PLN (3 634.2 million USD), And income tax from individuals 16 765, 9 million PLN (5 510.4 million USD) [Ministry of Finance, 2014].

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