Wybrane instrumenty ograniczania oszustw podatkowych w podatku VAT
Selected Instruments of Reduction Fraud Tax in Value Added Tax

Summary/Abstract: Purpose – the purpose of the discussion is an indication of the instruments for reduction the tax gap in VAT tax. Design/methodology/approach – the basis of analysis is literature of the subject, legal acts and documents of the Ministry of Finance, as well as statistical data. Findings – comparison of the four mechanisms for reducing VAT fraud in Poland. Originality/value – the value of the article is the presentation of current instruments to curb VAT fraud.

• Details
• Contents