Fraude à la TVA en Pologne ‒ mécanismes, conséquences et mesures de prévention

Małgorzata Hybka

Abstract

VAT fraud is considered one of the biggest threats to the tax systems of the European Union Member States. The extent of this fraud is affected by many factors of a complicated nature. The Member States of the European Union are introducing several measures, more or less effective, to fight against this phenomenon. In Poland, the value of the revenue “lost” due to this fraud has increased rapidly between 2007 and 2016. The purpose of this article is to describe the tax consequences of VAT fraud in Poland and to compare them with those of other EU countries. In addition, the article explains the VAT fraud schemes and assess the tax policy instruments adopted to protect tax revenue.
Author Małgorzata Hybka (WE / KFP)
Małgorzata Hybka,,
- Department of Public Finance
Other language title versionsVAT Fraud in Poland – Mechanisms, Consequences and Prevention Measures
Journal seriesRevue Internationale des Economistes de Langue Française, ISSN 2551-895X, (0 pkt)
Issue year2019
Vol4
No2
Pages141-153
Publication size in sheets0.6
Keywords in PolishVAT, oszustwa podatkowe, uchylanie się od opodatkowania, Polska
Keywords in Englishvalue-added tax, tax fraud, tax evasion, Poland
URL http://aielf.org/wp-content/uploads/2016/03/RIELF-2019-42.pdf
Languagefr francuski
Score (nominal)5
Score sourcejournalList
ScoreMinisterial score = 5.0, 15-04-2020, ArticleFromJournal
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