Keywords
value added tax
tax fraud
state revenue
tax fraud
state revenue
How to Cite
Hoza, B. and Wójcicki, M. (2016) “VAT FRAUD PREVENTION”, Scientific Journal of Bielsko-Biala School of Finance and Law. Bielsko-Biała, PL, 21(2), pp. 44–58. doi: 10.19192/wsfip.sj2.2017.3.
Abstract
Making a clear distinction between tax fraud and activities related to the so called tax optimisation, appears to be most relevant in the fight against fiscal offences. VAT leaking is not only a problem for Polish state authorities, but also for all countries with value added tax in their fiscal system. The paper attempts to define tax fraud and present its consequences for the state budget, it also offers description of system procedures of VAT fraud prevention.The papers published in the ASEJ Journal (alternate title: Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej) - published by the University of Applied Sciences in Bielsko-Biała, are online open access distributed (Creative Commons Attribution CC-BY-NC 4.0 license). The Publisher cannot be held liable for the graphic material supplied. The printed version is the original version of the issued Journal. Responsibility for the content rests with the authors and not upon the Scientific Journal or Bielsko-Biala School of Finance and Law.
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