Bezpieczeństwo finansowe w zakresie samoobliczenia podatku przez osobę zobowiązaną – odpowiedzialność karnoskarbowa
Financial security in the field of tax self-calculation by an obligated person – criminal and fiscal responsibility

Summary/Abstract: The self-calculation of tax by an obliged person has a direct impact on financial security, therefore the legislator, in order to apply general and special prevention, in addition to tax liability decided to penalize behavior by depleting public debt or exposure to depletion. The tax measure itself is made by the obligated person by disclosing the actual state subject to taxation to the tax authorities, subscription of tax obligation and payment of tax. In the process of tax assessment, the taxpayer is obliged to properly assess the actual event, and then after selecting the tax law norms of his subsumption under the appropriate legal norm. It should be pointed out that the taxpayer may incorrectly self-assess the tax by creating, among others, through incorrect subsumption by the obligated legal norm containing the tax status, indication of the tax liability other than that stated in the declaration, irregularity of the self-calculation of the tax refund amount, as well as showing the incorrect value of the subject of taxation. The lack of self-calculation may occur, among others through non-disclosure of taxation, failure to keep tax records or unreliable bookkeeping, filing tax returns and not disclosing the amount of taxation. The issue of incorrect self-calculation of tax may be subject to fiscal responsibility, however, when conducting such proceedings, the guilt, intent of the perpetrator and due diligence should be investigated. We also have to weigh the provision of art. 10 penal fiscal code, which points to the justified unconsciousness and error as to the law.

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