Wpływ obowiązku stosowania kas rejestrujących na wysokość przychodów podatkowych na terenie właściwości Naczelnika Urzędu Skarbowego w Przeworsku
The influence of the cash registers using obligation on the amount of tax income within the area subject to the Head of the Tax Office in Przeworsk

Summary/Abstract: Keeping sales records using cash registers is obligatory and common. Cash registers were introduced due to the need of assuring control over reliability of the turnover declared by taxpayers. According to legislators it is these devices to which it is owed that representatives of tax authorities are able to effectively supervise if, and if so how taxpayers pay taxes. The aim of the article is to analyse the question if systematic gradual limitation of withdrawal from the target solution adopted in the act on Value Added Tax, which is the common character of keeping records by using cash registers, is reflected in the number of taxpayers using cash registers and tax income.

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