Oszustwa karuzelowe w podatku VAT w kontekście działań kontroli skarbowej
Carousel fraud in VAT in fiscal inspectorate activities

Summary/Abstract: The aim of the following study is the characteristic of carousel frauds in VAT, performed with the consideration of the specific roles played by the entities involved in the said fraud and in terms of their features, which after identification by the fiscal authorities allow to take necessary measures to stop any activities being in breach with VAT legislation. In the following section of the study, the statistical data analysis of fiscal inspectorate activities in Poland in years 2012-2016 was performed. Based on that data analysis, it was conducted that the state authorities indicate the entities for fiscal control more and more accurately, increasing this way year by year the amount and the percentage contribution of VAT receipts, and the quantity and value of the detected unreliable VAT invoices. Such a tendency gives the chance to state authorities for effective fight and interruption of criminal activities, especially dangerous to the State Treasury.

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