Przestepstwa skarbowe zwiazane z uchylaniem sie od opodatkowania (Fiscal Crimes Related to Tax Avoidance)

Karol Szymon Orzeszak ()
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Karol Szymon Orzeszak: Szkola Doktorska Nauk Humanistycznych i Spolecznych, Uniwersytet Gdanski, Polska

Research Reports, 2022, vol. 1, issue 36, 69-80

Abstract: Fiscal crimes (tax crimes) penalized in the Fiscal Penal Code constitute a specific area of criminal law, as they lie at the junction between criminal law and tax law. Criminal fiscal law plays a key role in protecting the tax interest of a public-law entity, and more broadly, the financial interest of the state. The article comments on the crimes of tax evasion and fraud, doing business under another’s company and presents statistical data on them.

Keywords: criminal fiscal law; doing business under another’s company; tax fraud (search for similar items in EconPapers)
JEL-codes: K10 K13 K14 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:sgm:resrep:v:1:i:36:y:2022:p:69-80

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