General Rules for Combating Criminal Tax Evasion in Poland

Dmitry Artemenko, Edvardas Juchnevicius, Tetiana Iefymenko

2021

Abstract

The question of the place of tax crimes in the criminal legislation is currently debatable. The article examines the experience of Poland in the field of legal regulation of liability in the field of tax crimes, and also suggests ways to solve current problems. The authors analyze the Polish legislation and come to the conclusion that it is necessary to improve the current legislation. Especially acute at the moment is the question of taxpayers from the regulatory authorities in case of suspicion of the implementation of a tax crime. It is proposed to modernize the legislation in such a way that it would provide adequate protection for the taxpayer. The purpose of this article is to analyze the features of the application General Anti-Avoidance Rules. The conducted research can be used in the practical activities of services that provide counteraction to tax crime.

Paper Citation

in Harvard Style

Artemenko D., Juchnevicius E. and Iefymenko T. (2021). General Rules for Combating Criminal Tax Evasion in Poland. In Proceedings of the VII International Scientific-Practical Conference “Criminal Law and Operative Search Activities: Problems of Legislation, Science and Practice” - Volume 1: CLOSA, ISBN 978-989-758-532-6, pages 253-261. DOI: 10.5220/0010634900003152

in Bibtex Style

@conference{closa21,
author={Dmitry Artemenko and Edvardas Juchnevicius and Tetiana Iefymenko},
title={General Rules for Combating Criminal Tax Evasion in Poland},
booktitle={Proceedings of the VII International Scientific-Practical Conference “Criminal Law and Operative Search Activities: Problems of Legislation, Science and Practice” - Volume 1: CLOSA,},
year={2021},
pages={253-261},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0010634900003152},
isbn={978-989-758-532-6},
}

in EndNote Style

TY - CONF

JO - Proceedings of the VII International Scientific-Practical Conference “Criminal Law and Operative Search Activities: Problems of Legislation, Science and Practice” - Volume 1: CLOSA,
TI - General Rules for Combating Criminal Tax Evasion in Poland
SN - 978-989-758-532-6
AU - Artemenko D.
AU - Juchnevicius E.
AU - Iefymenko T.
PY - 2021
SP - 253
EP - 261
DO - 10.5220/0010634900003152