Szara strefa w obrocie paliwami ciekłymi - chaos w przepisach i brak skutecznego nadzoru

• Authors: Szałkowski Dariusz

Title variants

EN

Grey Area in Liquid Fuels Sales – Confusing Regulations and Lack of Effective Supervision

• Languages of publication: PL

Abstracts

EN

The market of fuels in Poland is worth about 100 billion zlotys. Considering the volume of costs that their prices include (VAT, excise duty, fuel charge), the annual income to the state budget is about 50 billion zlotys. The main problem of the sector is fraud in the sales of liquid fuels. The existence of the grey area here and its potential volume is confirmed with the comparison of the increase in the gross domestic product (GDP) in the years 2011–2016 and the consumption of liquid fuels in the country in that period. According to the data of the Central Statistical Office (GUS), the year-to-year GDP in that period, as at 1st January, increased by 17.9 percent. While the sales of fuels, despite low fluctuation in individual years, stayed at the same level. The increase of the grey area volume shows the lack of effective activities on the part of the state bodies, despite the high number of the entities whose mandate covers regulations and supervision of the market. This issue was examined within NIK’s audit.

Keywords

EN

grey area; liquid fuels sales; Value Added Tax; fuel charge; fuel and energy package

• Publisher: Najwyższa Izba Kontroli
• Journal: Kontrola Państwowa
• Year: 2017
• Volume: 62
• Issue: 5 (376)
• Pages: 87-96

Dates

published

2017-10

Contributors

author

Szałkowski Dariusz

• Najwyższa Izba Kontroli

Identifiers

ISSN

0452-5027