2021

Studia Administracji i Bezpieczeństwa

Rocznik: 2021 | Tom: 10 | Numer: 10

artykuł naukowy

angielski

EN The goal of the publication is to assess the normative scope of the new form of cooperation with the tax administration, which is the institution of a cooperation agreement. This innovative form of relations between entities of tax law is another and necessary element of modern state policy. The starting point is the location of the institution of the cooperation agreement within the scope of the Cooperation Programme, its basic assumptions and conditions, as well as its reference to the applicable tax law regulations. It has also been shown that horizontal monitoring is being established within the framework of this cooperation, which, unlike tax control, does not constitute direct supervision of the correctness of tax obligations. It is merely a supervision of the taxpayer’s internal procedures implemented in his company. A tax agreement is a supplement and a necessary element of the cooperation agreement, which is a consequence of the cooperation agreement concluded, binding on both parties to the agreement and guaranteeing the observance of the arrangements in the scope of the resulting disputes or doubts. The legal basis for acting in connection with the verification of the taxpayer’s compliance with the conditions of the cooperation agreement is also a tax audit, the basic assumptions of which are presented in part 3 of the study.

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10.5604/01.3001.0015.6245

https://studia.administracji.i.bezpieczenstwa.ajp.edu.pl/gicid/pdf/01.3001.0015.6245

CC BY-NC (uznanie autorstwa - użycie niekomercyjne)

30.06.2021

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