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...

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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:	value added tax tax fraud state revenue
Online Access:	https://91.241.33.217/index.php/asej/article/view/329