Abstract

The legislator has introduced new law regulations to the act on goods and services tax and Penal Fiscal Code which are supposed to widen sanctions of violation of tax obligations. The analysis of the amended regulations indicatesa return of the legislator to ­application of tax sanctions without unequivocal introduction of tax ordinance regarding system regulation within this area. Without a doubt, the legislator that brings the law into operation of the analyzed amendment regarding the purpose above is motivated by another objective, which is sealing tax system.