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Reporting of Tax Schemes from the Perspective of an Opportunistic Attitude Towards the Law
Abstract
This article examines the effectiveness of Mandatory Disclosure Rules (MDR) in the context of opportunistic attitudes toward the law. The primary research objective is to determine whether the current framework of fiscal penal liability, based on the requirement of intent, effectively mitigates the risk of non-compliance or functions merely as an illusory sanction. Employing a legal-dogmatic method and empirical analysis of data obtained from the Ministry of Finance for the period 2019–2025, the author tests the hypothesis regarding the low risk associated with the failure to report tax schemes. The findings, revealing a complete lack of indictments during the analyzed period, expose the system's dysfunctionality and validate the rationality of opportunistic strategies. This publication contributes to the debate on tax system integrity by proposing de lege ferenda amendments, specifically the substitution of penal sanctions with administrative fines. Any change in this area must be accompanied by an increase in the precision and clarity of the regulations on tax schemes.
Keywords:
tax schemes, MDR, fiscal penal proceedings, attitudes of addressees towards the law, opportunismDetails
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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.