Fiscal Audits Conducted in Poland in the years 2011-2015 – General Principles, Objectives and Outcomes
AbstractTax evasion poses a threat to the sustainability of public finances of the OECD Member States. For this reason its prevention is an imperative for governments. According to certain studies the scale of tax evasion in Poland in comparison to other European countries is relatively high. In 2010 the tax loss due to this phenomenon was nearly 27.2% of total tax revenue in Poland. One of the methods used to decrease the scale of tax evasion in the years 1992-2017 was the fiscal audit. Its function in Poland was to protect the interests and property rights of the State Treasury and to ensure effective execution of tax obligations and other dues which constituted the income of the State budget or State earmarked funds. This article discusses the general principles and the most important objectives of fiscal audits conducted in Poland in the years 2011-2015. It presents the procedures related to fiscal audits. The last section focuses on indicators measuring the audit efficiency. The evaluation of fiscal audit efficiency is based on the data from the Ministry of Finance and takes inter alia into account the structure of additional tax liability as a result of fiscal audits by type of taxes.
|Journal series||Business & Management Review, ISSN 2047-2854, e-ISSN 2047-2862, (0 pkt)|
|Publication size in sheets||0.5|
|Conference||7th International Conference on Restructuring of the Global Economy (ROGE) (ROGE 2016), 03-07-2016 - 04-07-2016, Oxford, Wielka Brytania|
|Keywords in English||Audit proceedings, tax compliance, tax obligations, Poland|
|Score||= 5.0, 02-04-2020, ArticleFromJournal|
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