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  1. 1 Kontrola Państwowa

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  1. 1 Pastuszka J.

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  1. 1 2014

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Dysfunkcyjność podatku od towarów i usług - VAT skutecznym środkiem dochodów fiskalnych?

100%
Pastuszka J.
Kontrola Państwowa
|
2014
|
vol. 59
|
issue 4(357)
131-146
EN
In theory, the VAT is not a cumulative tax and it is neutral as for revenues and costs in entities that are obliged to pay it. While in practice, due to the possibility of introducing “empty” invoices into legal circulation, both in domestic and Community transactions, the VAT system proves defective and exposed to distortions that result in huge losses in the Member States’ budgets. The level and scale of fraudulent activities that result in fiscal abuse have been growing regularly and systematically which may, in the short-term perspective, completely disturb the VAT system balance, and more so in the long term perspective.
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