Zastosowanie metod szacowania podstawy opodatkowania w przypadku spadkobierców – wybrane zagadnienia

Abstract

The financial crisis has caused the increase of the public deficit. Different ways of increasing f tax income can be implemented. To this ways belong the counteracting of the tax fraud. One way the tax base assessment. The methods of the tax base assessment were presented. The rules for responsibility of the heritage receiver for tax liabilities were described. The factors influencing the using of the methods of the tax base assessment in case of proceeding against the heritage receiver were described.