Problem oszustw podatkowych na przykładzie podatku VAT

Ekonomiczne Problemy Usług. 2015;116


Journal Homepage

Journal Title: Ekonomiczne Problemy Usług

ISSN: 1896-382X (Print); 2353-2866 (Online)

Publisher: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego

LCC Subject Category: Social Sciences: Commerce: Business: Marketing. Distribution of products | Social Sciences: Finance

Country of publisher: Poland

Language of fulltext: English, Polish

Full-text formats available: PDF



Dariusz Pauch (Uniwersytet Szczeciński)


Double blind peer review

Editorial Board

Instructions for authors

Time From Submission to Publication: 26 weeks


Abstract | Full Text

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.