VAT Fraud Prevention

VAT Fraud Prevention

Making a clear distinction between tax fraud and activities related to the so called tax optimisation, appears to be most relevant in the fight against fiscal offences. VAT leaking is not only a problem for Polish state authorities, but also for all countries with value added tax in their fiscal sys...

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Veröffentlicht in:Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej 2017-07, Vol.21 (2), p.44-58
Hauptverfasser: Hoza, Beata, Wójcicki, Michał
Format: Artikel
Sprache:eng
Schlagworte:
National Economy
state revenue
tax fraud
value added tax
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Beschreibung
Zusammenfassung:Making a clear distinction between tax fraud and activities related to the so called tax optimisation, appears to be most relevant in the fight against fiscal offences. VAT leaking is not only a problem for Polish state authorities, but also for all countries with value added tax in their fiscal system. The paper attempts to define tax fraud and present its consequences for the state budget, it also offers description of system procedures of VAT fraud prevention.
ISSN:2543-9103
2543-411X
DOI:10.19192/wsfip.sj2.2017.3