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2017 | 2 | 44-58

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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.







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  • [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.
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  • [1.]http://www.pwc.pl
  • [2.]http://www.mf.gov.pl

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