Description

• Title:
  Tax audit offices in the fight against vat crime. Forensic and fiscal aspects
• Creator:
  Bełdzikowski, Ryszard
• Description:
  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.
• Object availability:
  free access
• Date:
  2017.09.25
• Type:
  info:eu-repo/semantics/article;
  info:eu-repo/semantics/publishedVersion;
  Recenzowany artykuł
• Language:
  Polish
• Source:
  The Opole Studies in Administration and Law; Vol. 15 No. 3 (2017); 7-20;
  Opolskie Studia Administracyjno-Prawne; Tom 15 Nr 3 (2017); 7-20;
  2658-1922;
  1731-8297
• Format:
  application/pdf
• Publisher:
  Wydawnictwo Uniwersytetu Opolskiego
• Relation: https://czasopisma.uni.opole.pl/index.php/osap/article/view/1239/970
• Subject:
  tax audit offices;
  vat crime;
  “missing trader”;
  fictitious invoices
• Identifier: https://czasopisma.uni.opole.pl/index.php/osap/article/view/1239
• Data provider:
  Platforma Czasopism Uniwersytetu Opolskiego
• Can I use it?:
  seek permission
• Type:
  other