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...

Full description

Bibliographic Details
Main Authors: Beata Hoza, Michał Wójcicki
Format: Article
Language:English
Published: Bielsko-Biała School of Finance and Law 2016-02-01
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