KRAJOWE OBSZARY RYZYKA ZEWNĘTRZNEGO JAKO KRYTERIUM SELEKCJI PODATNIKÓW VAT DO KONTROLI PODATKOWYCH
EXTERNAL RISK AREAS AT NATIONAL LEVEL AS A CRITERION FOR THE SELECTION OF TAXPAYERS FOR VAT AUDITS

Summary/Abstract: VAT is considered as one of the most important sources of public revenue. In the EU member states VAT collection efficiency is strongly affected by the scale of tax evasion. The key instrument used to counteract this evasion, no matter the member state, are tax audits. Efficiency of these audits depends, above all, on the audit selection methods. In Poland since 2005 taxpayers are selected for tax audits, inter alia, on the basis of identified external risk areas. The main aim of this article is to evaluate this selection method for VAT audits. The article also adresses selected aspects of VAT collection efficiency in Poland especially the scale of VAT fraud.

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