Fraud Tax Problem on the Example of VAT Tax Cover Image

Problem oszustw podatkowych na przykładzie podatku VAT
Fraud Tax Problem on the Example of VAT Tax

Author(s): Dariusz Pauch
Subject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: fraud; taxes; vat tax

Summary/Abstract: The article presents the fraud tax problem of VAT tax. The article was started by definingthe concept of fraud tax problem. Then pointed out the definitions of tax avoidance andevasion. In turn presented the amount of losses of the state budget for non-discharged VAT inPoland and other EU countries. In the last part of the article pointed out the consequences offraud tax.

  • Issue Year: 2015
  • Issue No: 116
  • Page Range: 633-641
  • Page Count: 9
  • Language: Polish