ADMINISTRATIVE VERSUS PENAL SANCTIONS IN POLISH TAX LAW – THE DUAL SYSTEM OR TWO SYSTEMS?

the paper discusses the duality of the legal methods of counteraction of tax evasion and tax fraud in Poland: administrative sanctions are rooted in tax law whereas penal sanctions are rooted in criminal law. The question is raised whether it is possible to name the present position a system or not. The authors express a view that the present reality is very far from coherence and synergy.

• Adam Nita
• Światłowski Andrzej

• Общественные науки

• Социальные (общественные) науки