Tax Management and Tax Evasion

Abstract

Contents: Katarzyna Zukrowska: Taxes as challenge in globalized and open economy with intensified competition. Case study of Poland in the context of Transatlantic Trade and Investment Partnership - Tadeusz Wascinski/Dorota Bienias: Strategic planning of public services in performance budgeting of the public finance sector's units - Konrad Raczkowski: Intellectual capital management in tax administration and country's economic growth determined by competitive taxation - Jolanta Szolno-Koguc/Malgorzata Twarowska: Transfer pricing as an instrument for tax optimization - Dominik Gajewski: Is the concept of the Common Consolidated Corporate Tax Base an innovative measure in the context of economic and tax-related consequences? - Ewa Latko/Urszula Zawadzka-Pak: Fiscal sustainability as the condition of economic security - Izabela Andrzejewska-Czernek: Interpreting European Union tax law: Practice of Polish tax authorities - Elzbieta Klamut: Tax management in small business entities - Poland case study - Alicja Tolwinska: Legal and organizational aspects of the control over discharge of tax obligations - Zenon Stachowiak/Bartosz Stachowiak: Institutional perception of unofficial economy in Poland - Contribution to the reflections on its positive effects - Magdalena Kowalczyk: Struggle with the tax gap in Poland - Czeslaw Jedrzejek: VAT tax fraud and its relation to the low efficiency of the Polish value added tax collection system - Jacek Bil: Legislation and case law to combat crime associated with settlement of indirect taxes in Poland.