CRIME TAX AND FINANCIAL FRAUD AS A THREAT TO PUBLIC FINANCES IN POLAND

The paper attempts to identify the scale of fiscal crime perpetrated in Poland in terms of two tax liabilities: the value of goods and services (VAT) and excise duties. The size of quota’s fraud, especially in case of VAT is already so large that it starts to undercut the tax revenue of the state bu...

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Bibliographic Details
Main Authors: Jacek BINDA, Ryszard Bełdzikowski
Format: Article
Language:English
Published: University of Applied Sciences in Bielsko-Biała 2014-10-01
Series:Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
Subjects:
Online Access:https://www.asej.eu/index.php/asej/article/view/495
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