Szacowanie podstawy opodatkowania w podatku od towarów i usług jako formy przeciwdziałania oszustwom podatkowym – wybrane zagadnienia

Abstract

The problem of tax assessment in the VAT tax was presented. The provisions point out different methods of assessment of the tax base. The analyse of use of different methods in assessment of the tax base in VAT was given. The associated enterprises can also diminish tax liabilities in the VAT. Tax authorities can assess the turnover in such situation but the provisions curtail the tax assessment. The possibility of changing the provisions in this respect was discussed.