VAT FRAUD PREVENTION

• Authors: Beata Hoza , Michał Wójcicki
• 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

EN

value added tax; tax fraud; state revenue

• Publisher: Wyższa Szkoła Finansów i Prawa w Bielsku-Białej
• Journal: Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
• Year: 2017
• Issue: 2
• Pages: 44-58

Dates

published

2017-10-15

Contributors

author

Beata Hoza

• Wyższa Szkoła Finansów i Prawa w Bielsku-Białej, Wydział Finansów i Technologii Informatycznych

author

Michał Wójcicki

• Wyższa Szkoła Finansów i Prawa w Bielsku-Białej, Wydział Finansów i Technologii Informatycznych

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