VAT Fraud Prevention Cover Image

VAT Fraud Prevention
VAT Fraud Prevention

Author(s): Beata Hoza, Michał Wójcicki
Subject(s): National Economy
Published by: Wydawnictwo Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
Keywords: value added tax; tax fraud; state revenue

Summary/Abstract: 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.

  • Issue Year: 2017
  • Issue No: 2
  • Page Range: 44-58
  • Page Count: 15
  • Language: English