Wpływ kontroli skarbowej na otoczenie gospodarcze
The Impact of Fiscal Control on the Economic Environment

Summary/Abstract: Fiscal control is a method of prevention, which aims to prevent and counteract negative phenomena for the economy, such as tax evasion, failure to disclose income, operating in a „gray zone” or corruption officials. All these phenomena have a negative effect on the state budget, causing reducing budget takings, as well as limiting the basic task of state agencies consisting on the accumulation and securing budget revenues. Sound fiscal policies and maintaining effective controls are main tools for identifying and fighting illegal methods of shirking the taxation. A particular threat to the economic security of the state are tax evasion and embezzlement of public funds. However, a neglected problem by the Polish administration is the registration of business outside the borders of our country, and thus the derivation of capital and revenue of the Polish fiscal system. Difficulties in conducting business due to the protracted inspections, cause losses incurred by the company and have a negative impact both on the market and budget.

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