Przeciwdziałanie unikaniu opodatkowania na gruncie dodanych przepisów ustawy Ordynacja podatkowa
Countering Tax Evasion Pursuant to Added Provisions of the Tax Ordinance Act

Summary/Abstract: Tax evasion clause, added to the Tax Ordinance Act, introduces into Polish tax system a substantive legal principle that binds tax liability with an obligation to pay taxes in the place in which material benefit occurs. Its purpose is to maintain tax budgetary revenues and counter outflows to tax havens [Szczodrowski 2007, s. 225]. The aim of the article is to discuss and evaluate statutory solutions regarding tax evasion in Poland. Research methodology consists of the analysis of legal acts and literature on tax issues. The research hypothesis is as follows: Tax evasion clause, introduced to the Tax Ordinance Act, is in accordance with the intentions of EU member states, Directive 2016/1164 of 12 July 2016 of the Council, striving to establish common principles for conducting business and consists good base for sealing tax collection system.

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