Wybrane problemy kontroli podatkowej i orzecznictwa sądowego (WSA, NSA, ETS) w zakresie VAT i pdop w warunkach MSP
Selected problems of tax audit and judicial practice (Voivodeship Administrative Court, Supreme Administrative Court, Court of Justice of the European Union) in respect of VAT and Corporate Income Tax in small and medium-sized enterprises
Author(s): Andrzej JackiewiczSubject(s): Business Economy / Management, Public Finances, Accounting - Business Administration
Published by: Społeczna Akademia Nauk
Keywords: tax optymalization; costs optymalization; tax planning; small and medium-sized enterprises
Summary/Abstract: The article discusses the impact of a reliable documentation of business transactions and bookkeeping and tax on the ability to use the rights of the taxpayer. The article was drawn up on the basis of evidence in criminal proceedings in economic matters of accounting, fiscal and judicial decisions.
Journal: Przedsiębiorczość i Zarządzanie
- Issue Year: 16/2015
- Issue No: 12.2
- Page Range: 31-41
- Page Count: 11
- Language: Polish