Suchergebnisse

Tax avoidance is a phenomenon whose legality must be negated. At the same time it must be emphasized that taxpayers who act without reflecting upon their behaviour face criminal liability which starts with the rejection of the taxpayer's application for advance tax ruling and initiation of tax avoidance proceedings. The institutions of voluntary disclosure, correction of tax return and voluntary submission to liability are offered to those individuals or companies who have committed tax-related offences and want to avoid conviction at the end of penal fiscal proceedings.

The doctrine states that tax evasion is a legal action, albeit not tolerated by the state. The legality of tax evasion is of private law character, under the Tax Law tax evasion results in deprivation of the illegal tax benefit. Self-assessment which is non-compliant with the factual proceeding of the taxed actions, is penalized by the Penal Fiscal Law as tax fraud. The objective of this paper is to indicate the limits beyond which legal actions, procedurally compliant with the Tax Law, become criminal. The doubts raised by the taxpayer through acting contrarily to the objective and the spirit of the Tax Law may bring not only financial consequences but also criminal penalty.

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Odszukane w zbiorach Gabinetu Rycin Biblioteki Uniwersytetu Warszawskiego rękopiśmienne plany wsi ("kolonii") założonych w latach 1799–1802 przez władze pruskie w okolicach Łodzi, stały się zachętą do przybliżenia ich historii. Na pod-stawie źródeł archiwalnych i literatury zrekonstruowano trudne początki gospodarowania sprowadzonych do nich osadników z głębi Niemiec. Scharakteryzowano przesłanki i omówiono czynniki pozwalające omawianym wsiom zachować układ przestrzenny oraz odrębność kulturową mieszkańców.

In Poland, in 2021, an increase in demand for electricity was recorded, and hard coal and lignite power plants still had a dominant share in its production. Another source of electricity was renewable energy sources (RES), mainly wind farms. Young people in Poland are aware that electricity is not only its production, but also consumption in households. Therefore, it is also essential to properly educate young people, aiming at a cost-effective, sustainable lifestyle, in relation to electricity consumption. The article presents the current state of the electricity generation sector in Poland along with the proposed changes in this respect, in particular in terms of the development prospects for the use of renewable energy sources and the influence of government administration on the production and consumption of electricity. The aim of this research was to broaden the knowledge of young people's opinions on energy production and consumption. The research results can be used to create long-term directions of energy policy and to build a social attitude of sustainable energy consumption in Poland. The research was non-probabilistic, based on questionnaires, using the CAWI (Computer Assisted Web Interview) technique. The questionnaire was conducted in 2021, and the analysis was made on the basis of 741 correctly completed research questionnaires. The results of the research confirmed the research hypotheses—that the surveyed youth see the need to reduce consumption as a way to counteract climate change and excessive energy consumption. They also expect government support in the energy transformation in Poland, based on a diversified scenario, using both renewable energy sources (RES) and nuclear energy.