Open AccessAdministracja kontroli skarbowej w zwalczaniu przestępczości w zakresie podatku VAT. Aspekty kryminalistyczne i fiskalne
Author(s) -
Ryszard Bełdzikowski
Publication year - 2017
Publication title -
opolskie studia administracyjno-prawne
Language(s) - English
Resource type - Journals
eISSN - 2658-1922
pISSN - 1731-8297
DOI - 10.25167/osap.1239
Subject(s) - audit , accounting , business , revenue , tax administration , tax evasion , value added tax , public economics , law and economics , tax reform , economics
VAT tax is the biggest tax revenue to the state budget. However, VAT mechanisms seem to be a tempting invitation for criminals to try to obtain undue VAT refund. The scale of this pathology is quite large, although tax audit offices have tried to fight this kind of tax fraud with success. This article presents the problem of the tax administration endeavours to eliminate the crime and also is an attempt at assessing the effectiveness of operation of tax audit offices which have already ended their 25-year activity.