VAT FRAUD PREVENTION
Journal Title: Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej - Year 2017, Vol 1, Issue 2
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.
Authors and Affiliations
Beata Hoza, Michał Wójcicki
Keywords
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- EP ID EP307298
- DOI 10.19192/wsfip.sj2.2017.3
- Views 74
- Downloads 0
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