VAT FRAUD PREVENTION
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 sys...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Bielsko-Biała School of Finance and Law
2016-02-01
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| Series: | Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej |
| Subjects: | |
| Online Access: | https://91.241.33.217/index.php/asej/article/view/329 |
| _version_ | 1797341800493481984 |
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| author | Beata Hoza Michał Wójcicki |
| author_facet | Beata Hoza Michał Wójcicki |
| author_sort | Beata Hoza |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-03-08T10:24:11Z |
| format | Article |
| id | doaj.art-f05008ad21134a409b0542d7041441d4 |
| institution | Directory Open Access Journal |
| issn | 2543-9103 2543-411X |
| language | English |
| last_indexed | 2024-03-08T10:24:11Z |
| publishDate | 2016-02-01 |
| publisher | Bielsko-Biała School of Finance and Law |
| record_format | Article |
| series | Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej |
| spelling | doaj.art-f05008ad21134a409b0542d7041441d42024-01-27T09:01:49ZengBielsko-Biała School of Finance and LawZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej2543-91032543-411X2016-02-01212VAT FRAUD PREVENTIONBeata Hoza0Michał Wójcicki1Bielsko-Biała School of Finance and Law Department of Finance and Information Technologiesf Bielsko-Biała School of Finance and LawMaking 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. https://91.241.33.217/index.php/asej/article/view/329value added taxtax fraudstate revenue |
| spellingShingle | Beata Hoza Michał Wójcicki VAT FRAUD PREVENTION Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej value added tax tax fraud state revenue |
| title | VAT FRAUD PREVENTION |
| title_full | VAT FRAUD PREVENTION |
| title_fullStr | VAT FRAUD PREVENTION |
| title_full_unstemmed | VAT FRAUD PREVENTION |
| title_short | VAT FRAUD PREVENTION |
| title_sort | vat fraud prevention |
| topic | value added tax tax fraud state revenue |
| url | https://91.241.33.217/index.php/asej/article/view/329 |
| work_keys_str_mv | AT beatahoza vatfraudprevention AT michałwojcicki vatfraudprevention |