Wymierne efekty zwalczania przestępczości gospodarczej w Polsce w latach 2018-2022
Measurable effects of combating economic crime in Poland in 2018-2022
Author(s): Jarosław KopytoSubject(s): Public Administration, Security and defense, Fiscal Politics / Budgeting
Published by: Polskie Towarzystwo Ekonomiczne w Zielonej Górze
Keywords: corruption; VAT extortion; state budget revenue; economic crime; CBA;
Summary/Abstract: The impact of economic crime, including corruption, on the functioning of the economyand the effects of combating it cause a lot of dispute and controversy not only in society, but alsoamong scholars dealing with this issue. As a rule, it is argued that this crime, on the one hand,means a distortion of the rules of the free market and competition, on the other hand, there areclaims that in "over-regulated" economies, where the entrepreneur faces a large number of, oftenmutually contradictory regulations, actions at the edge of the law are the only possibility forbusiness to operate. At the same time, there are also well-known suggestions that financial outlaysfor crime-fighting services outweigh the financial effects of their activities. The purpose of thearticle is to assess the measurable effects of combating economic crimes in Poland in 2018-2022,especially corruption. The article is the result of research work, which included a comparativeanalysis of selected indicators of economic crimes and interpretation of these indicators. Theresearch proceedings used data from the Central Anti-Corruption Bureau, the Police, the NationalFiscal Administration, the Internal Security Agency, the Military Police and other services. Thearticle consists of two parts. The first part discusses concepts related to economic crime, includingcorruption and so-called VAT crime. On the other hand, the second part of the article evaluates thefinancial efficiency of the services and presents the results of a comparative analysis of the financialeffects in relation to the amount of the CBA budget and VAT revenues to the state budget. Theresults show that the effects of the services are directly proportional to changes in legislation andthat they exceed many times the amount of financial outlays for their operation, such as the budgetof the CBA.
Journal: Zeszyty Naukowe Polskiego Towarzystwa Ekonomicznego w Zielonej Górze
- Issue Year: 11/2024
- Issue No: 20
- Page Range: 113-128
- Page Count: 16
- Language: Polish
