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Poland’s introduction of joint and several liability for a proxy filing a taxpayer’s VAT registration form

Małgorzata Se̜k

World Journal of VAT/GST2017https://doi.org/10.1080/20488432.2017.1304761article
ABDC C
Weight
0.33

What the paper says

This article examines a new feature of the Polish tax system (in force since 1 January 2017)—the joint and several liability of a proxy, who has filed a taxpayer’s VAT registration form, for the tax arrears of said taxpayer arising in the first six months of operation. The purpose as well as the personal and objective scope of the liability are analyzed in detail. The EU context is also considered.

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https://doi.org/https://doi.org/10.1080/20488432.2017.1304761

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@article{małgorzata2017,
  title        = {{Poland’s introduction of joint and several liability for a proxy filing a taxpayer’s VAT registration form}},
  author       = {Małgorzata Se̜k},
  journal      = {World Journal of VAT/GST},
  year         = {2017},
  doi          = {https://doi.org/https://doi.org/10.1080/20488432.2017.1304761},
}

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Poland’s introduction of joint and several liability for a proxy filing a taxpayer’s VAT registration form

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Evidence weight

0.33

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.19 × 0.4 = 0.08
M · momentum0.20 × 0.15 = 0.03
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.