Grey area and delinquency in liquid fuel trading — tax dimension of a phenomenon

• Authors: Anna Ćwiąkała-Małys , Iwona Piotrowska
• Languages of publication: EN

Abstracts

EN

For many years one of the dominant source of a budget income has been indirect tax. The biggest part of it is constituted by tax on goods and services and excise tax. Inflows of excise tax generated from liquid fuel trade are exposed to reductions due to illegal production as well as trade in grey area. Specialized crime groups are involved in production and trade of fake fuel. Illegal practices are more and more differentiated and reach in their scope outside our country. Law enforcement agencies are involved in disclosing this illegal trade. Additionally, tax agencies are authorized to disclose illegal practices of fuel trade in grey area. All actions taken by authorised agencies are to secure State Treasury matter in guaranteeing financial security.

• Publisher: Wydawnictwo Uniwersytetu Wroclawskiego
• Journal: Przegląd Prawa i Administracji
• Year: 2013
• Volume: 95
• Pages: 133 - 143

Contributors

author

Anna Ćwiąkała-Małys

• University of Wrocław

author

Iwona Piotrowska

• Revenue Commissioner, Tax Chamber in Wrocław, Institute of Tax Offices Supervision