Fraude à la TVA en Pologne ‒ mécanismes, conséquences et mesures de prévention
AbstractVAT 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.
|Other language title versions||VAT Fraud in Poland – Mechanisms, Consequences and Prevention Measures|
|Journal series||Revue Internationale des Economistes de Langue Française : revue de l'Association Internationale de Economistes de Langue Françaiseavec avec la collaboration Université des Sciences Economiques et de Gestion, ISSN 2551-895X, e-ISSN 2727-0831, (0 pkt)|
|Publication size in sheets||0.6|
|Keywords in Polish||VAT, oszustwa podatkowe, uchylanie się od opodatkowania, Polska|
|Keywords in English||value-added tax, tax fraud, tax evasion, Poland|
|Score||= 5.0, 16-07-2020, ArticleFromJournal|
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