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

Author

Listed:
  • Karol Szymon Orzeszak

    (Szkola Doktorska Nauk Humanistycznych i Spolecznych, Uniwersytet Gdanski, Polska)

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.

Suggested Citation

  • Karol Szymon Orzeszak, 2022. "Przestepstwa skarbowe zwiazane z uchylaniem sie od opodatkowania (Fiscal Crimes Related to Tax Avoidance)," Research Reports, University of Warsaw, Faculty of Management, vol. 1(36), pages 69-80.
    • Handle: RePEc:sgm:resrep:v:1:i:36:y:2022:p:69-80
    as

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    File URL: http://www.sim.wz.uw.edu.pl/sites/default/files/artykuly/karol_szymon_orzeszak.pdf
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    References listed on IDEAS

    as
    1. Schneider, Friedrich, 2012. "The Shadow Economy and Work in the Shadow: What Do We (Not) Know?," IZA Discussion Papers 6423, Institute of Labor Economics (IZA).
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    More about this item

    Keywords

    criminal fiscal law; doing business under another’s company; tax fraud;
    All these keywords.

    JEL classification:

    • K10 - Law and Economics - - Basic Areas of Law - - - General (Constitutional Law)
    • K13 - Law and Economics - - Basic Areas of Law - - - Tort Law and Product Liability; Forensic Economics
    • K14 - Law and Economics - - Basic Areas of Law - - - Criminal Law

    Statistics

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