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2017 | 2 | 44-58
Article title

VAT FRAUD PREVENTION

Title variants
Languages of publication
EN
Abstracts
EN
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.
Keywords
Year
Issue
2
Pages
44-58
Physical description
Dates
published
2017-10-15
References
  • [1.]The Constitution of the Republic of Poland of 2 April 1997, Journal of Laws 1997 no 78 item 483, Article 217.
  • [2.]The Act of 29 August 1997 – The Tax Ordinance, Journal of Law 1997 no 137 item 926, as amended.
  • [3.]The Act of 11 March 2004 on Tax on Goods and Services, Journal of Laws 2004 no 54 item 535, as amended.
  • [4.]The Act of 10 February 2017 on amending the Act – the Criminal Code and other acts.
  • [1.]Blanchard O., Makroekonomia, Wolters Kluwer, Warszawa 2011.
  • [2.]Gnela B. (ed.), Podstawy prawa dla ekonomistów, Wolters Kluwer, Warszawa 2015.
  • [3.]Judkowiak K., Pomorska-Porębska J., Bartosiewicz M., VAT 2017 Komentarz dla praktyków, ODDK, Gdańsk 2017.
  • [4.]Osiatyński J., Kazimierz Łaski Wykłady z makroekonomii, PTE, Warszawa 2015.
  • [5.]Osiatyński J., Finanse publiczne, PWN, Warszawa 2006.
  • [6.]Owsiak S., Finanse publiczne, PWN, Warszawa 2005.
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  • [8.]Podstawka M. (ed.), Finanse, PWN, Warszawa 2010.
  • [9.]Stiglitz Joseph E., Cena nierówności, Wydawnictwo Krytyki Politycznej, Warszawa 2015.
  • [10.]Turaliński K, Podatek VAT Oszustwa podatkowe, przemyt i zorganizowana przestępczość skarbowa, Artefakt.edu.pl, Warszawa 2017.
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  • [1.]The Central Statistical Office, Annual Macroeconomic Indicators – Part III.
  • [2.]The Supreme Audit Office, Information on the Audit Results: Fighting Fraud of Tax On Goods and Services No 17/2014/P/13/042/KBF.
  • [3.]The Supreme Audit Office, Information on the Audit Results: Counteracting the Implementation of Invoices Confirming Fictitious Actions No 24/2016/P/15/011/KBF.
  • [4.]OECD, Guidance for the Standard Audit File – Tax Version 2.0, April 2010.
  • [5.]The ruling of the Court of Justice in joined cases Axel Kittel / Recolta file ref. C-439/04 and C-440/04, the ruling in joined cases Optigen / Fulcrum / Bond House file ref. C-354/03, C-355/03 and C-484/03, the ruling in joined cases Mahageben / David file ref. C-80/11 and C-142/11.
  • [6.]Split payment Mechanism for Public Bodies, Simonetta La Grutta, International VAT Monitor, 2015 (Volume 26), No. 2.
  • [7.]The resolution of the Supreme Court of 18 December 2013, file ref. I KZP 19/13.
  • [8.]The judgement of 11 May 2004, file ref. K 4/03.
  • [1.]http://www.pwc.pl
  • [2.]http://www.mf.gov.pl
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-d3f7d03d-d90c-4a2c-957a-a0848c703989
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