Przestępstwa karuzelowe – definicja, mechanizm działania i sposoby uniknięcia udziału
Carousel Fraud – Definition, Working Mechanism and How to Avoid Participation

Summary/Abstract: The purpose of this publication is to present the issues related to the operation of carousel fraud. It describes detailed mechanism of action the groups of entities operating in the structures of the carousel fraud. Certain actions and behaviors have been proposed for the companies to avoid participation in carousel fraud. Particular emphasis will be placed on activities of tax administration and tax audit offices, which is aimed at combating crime in the tax field. The publication also presents examples of figures indicating the scale of the problem and the urgent need for its elimination from the market . The negative consequences occur not only on the side of private enterprises but also on the state budget, which instead receive tax revenue is forced to make refunds of taxes. As a result, the budget deficit increases and becomes distorted competition.

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