Ekonomiczne Problemy Usług (Jan 2015)

Problem oszustw podatkowych na przykładzie podatku VAT

  • Dariusz Pauch

Journal volume & issue
Vol. 116


Read online

The article presents the fraud tax problem of VAT tax. The article was started by defining the concept of fraud tax problem. Then pointed out the definitions of tax avoidance and evasion. In turn presented the amount of losses of the state budget for non-discharged VAT in Poland and other EU countries. In the last part of the article pointed out the consequences of fraud tax.